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Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The City, located in Herkimer … the City of Little Falls Citys progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fGreene County – Court and Trust Funds (2014M-294)
… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to … for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the … by not disclosing the referral of a relative who was hired in the Unit. Key Finding Metro-North Railroad officials made …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followUniondale Union Free School District – Procurement (2016M-195)
Uniondale Union Free School District Procurement 2016M195
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had … The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mMiller Place Union Free School District – Check Signing (2017M-76)
… 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… competition. Establish procedures to monitor and enforce compliance with the revised purchasing regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesSouth Country Central School District – Procurement (2013M-91)
… Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Greece Central School District – Retiree Health Insurance (2016M-54)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … the general, capital projects and special aid funds for the period July 1, 2010 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … claims but have not formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsState Agencies Bulletin No. 1060
… regarding a change in the processing of garnishment refunds. Affected Employees Employees who have had a … is a change in the way employees who are due garnishment refunds will receive the money. Employees will no longer … paycheck. OSC Actions OSC will now process garnishment refunds for employees directly through PayServ. The refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsTuxedo Union Free School District – Financial Condition (2015M-360)
… 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report released in August 2019. Background The Village of Herkimer (Village) … Village of Herkimers Villages progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fTown of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key Findings The Board did not develop a multiyear financial plan or manage general fund balance in accordance with Town … LaGrange Town Board Board developed a multiyear financial plan and effectively managed the Towns general fund balance …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Village of Mayfield – Water and Sewer Operations (2017M-28)
… determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104IX.8 Overview – IX. Federal Grants
… charged when the initial payment was made. Applying the refund reduces the expenditure balance on the … the federal cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overview