Search

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period … and penalties collected on the late payment of taxes to the Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

City of Long Beach – Budget Review (B23-7-3)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Town of Hempstead – Budgeting (2021M-169)

… complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Naples Central School District – Online Banking (2015M-143)

… Purpose of Audit The purpose of our audit was to evaluate internal controls … 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, … advises the Treasurer and Business Manager by email or text every time an online transaction occurs. … Naples …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Caledonia-Mumford Central School District – Online Banking (2016M-227)

… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227

Village of Suffern – Budget Review (B17-6-8)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and …

https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8

Village of Silver Creek – Capital Projects (2017M-31)

… General fund appropriations for the 2016-17 fiscal year were approximately $2 million. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31

Fallsburg Central School District – Financial Condition (2014M-33)

… Purpose of Audit The purpose of our audit was to examine the District’s … The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)

… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … funds in a manner that benefits District taxpayers … Orchard Park Central School District School Bus Procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Village of Endicott – Budget Review (B4-16-7)

… rates. The Village has adopted a local law to override the tax levy limit. Key Recommendation Address the deficits in …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Purpose of Audit The purpose of our audit was to examine internal controls … 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Town of Coeymans – Financial Condition (2015M-184)

… when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The Board did not audit the Tax …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Castile – Tax Collection Remittance (P1-24-23)

… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

State Agencies Bulletin No. 1557

… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1557-april-2017-public-employees-federation-pef-performance-advances