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Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)

… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-project

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Town of Haverstraw - Financial Condition (2019M-52)

… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … maintained. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key Findings The Board did not … overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in … Determine whether reserve funds and the debt service fund balance were reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Poughkeepsie City School District - Payroll (2019M-110)

… whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and supported. Key Findings Collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven … whether District officials ensured that payroll payments and leave accruals were accurate properly approved and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… aid attributable to special education students, resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School officials did not obtain … ensure the billings have been calculated correctly. Adopt a written policy and prepare and enforce written procedures …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Glens Falls City School District - Financial Management (2019M-12)

… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently … District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not … Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off debt or …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Town of Saranac - Cash Management (2019M-32)

… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

BOCES Milk Bidding (2018-MS-2)

… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… reports are complete, accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Town of East Hampton – Budget Review (B18-7-9)

… 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

County of Rockland – Budget Review (B18-6-11)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

Otsego County – Cost of Temporary Housing (2015M-97)

… Otsego County Cost of Temporary Housing 2015M97 …

https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97

True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)

… 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and … 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m

Rockland County - Budget Review (B17-6-16)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

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