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Town of Ticonderoga – Financial Records and Reports (2015M-301)
… and reports for the period January 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in … and reports for the period January 1 2013 through April 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Village of Wurtsboro – Financial Operations (2017M-71)
… in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without any oversight. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mSewanhaka Central High School District – Student Fees (2016M-296)
… sufficient supporting documentation, such as receipts, registration forms and class rosters, are available and used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Morris Central School District – Financial Operations (2015M-251)
… 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, … Morris Central School District Financial Operations 2015M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Penfield Central School District – Financial Management (2015M-162)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Rockland County – Budget Review (B23-6-8)
… the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The County, located in the downstate area and bordered by Orange, … the significant revenue and expenditure projections in the County of Rocklands County proposed budget for the 2024 …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Village of Silver Creek – Capital Projects (2017M-31)
… in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Baldwin Public Library – Payroll (2013M-335)
… 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each of whom is elected by …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Town of Otselic – Selected Financial Operations (2012M-220)
… activities for the period January 1, 2011, through June 4, 2012. Background The Town of Otselic is located in … susceptible to errors and irregularities occurring without detection. Key Recommendations Prepare complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Darien – State Contract Loader Purchases (2013M-88)
… State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the invoice … State contract list prices, as adjusted for State contract discounts. Recover any overpayments Town made to the State …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Opinion 89-3
… by the State Legislature or by local law adopted prior to September 1, 1953, all purchase contracts involving an …
https://www.osc.ny.gov/legal-opinions/opinion-89-3VI.2.B Policies/Laws – VI. Budgets
… all new appropriations at the start of the fiscal year, at DOB’s discretion, they may selectively limit a … Protection Fund. New York State Constitution - Article 7 §7 - provides that no money shall ever be paid out of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State and Local … I thank District Attorney Clegg and the State Police for partnering with my office in our work to protect the … of the New York State and Local Retirement System for its members and beneficiaries.” “I applaud the dedication …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-system