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Town of Somers – Justice Court (2013M-198)
… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Richmondville – Administration of Grant Moneys (2013M-374)
… the project, but it did not review the consultants’ work. Key Recommendations Provide more oversight when … more oversight in monitoring performance and compliance with grant requirements. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Bradford Central School District – Financial Management (2016M-253)
… Schuyler County. The District, which operates one school with approximately 275 students, is governed by an elected … Ensure that unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Title IV-E Foster Care – Federal Funding and New York
… 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … 43 percent of ACS’s planned departmental spending in FY 2025. Title IV-E is the second largest source of these …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careLansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … as well as the City of Troy. The District is governed by a nine-member Board of Education. Budgeted appropriations … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Overview – Enhanced Reporting
… For example, the December report must be submitted to us by January 7; the January report must be submitted to us by February 7. Late monthly reports can result in interest …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewLetchworth Central School District – Financial Management (2013M-332)
… Review reserves and transfer excess balances in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… relevant list prices, reduced by contract discounts, with a detailed breakdown of charges by the vendor. Recover … contract vendors. Ensure that Village officials comply with the Village’s procurement policy and General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed … over non-payroll cash disbursements by segregating duties and providing management oversight, so that no individual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Harpursville Central School District - Financial Condition (2018M-120)
… expenditures. District officials generally agreed with our recommendation and indicated they planned to continue to work toward meeting our recommendation. … Harpursville …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… that companies’ actual capital investments are consistent with those specified on the applications and used in the … the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture the sales … exceeded the amounts authorized. IDA officials disagreed with how we presented the findings in the report. Appendix C …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Ensure that all officials and employees are familiar with the requirements of GML as they relate to conflicts of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialCuba-Rushford Central School District – Financial Management (2015M-125)
… County. The District, which operates two schools with approximately 850 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Niagara County. The District, which operates seven schools with approximately 5,300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andRefunding Local Debt
… of the Local Finance Law, advance refunding bonds (with limited specified exceptions relating to New York City) … a certificate approved by the State Comptroller is filed with the issuer's finance board setting forth the present … present value savings and/or terms and conditions comply with the following procedures. I. COVER LETTER . An …
https://www.osc.ny.gov/debt/refunding-local-debtXII.8.H Voucher Mass Approval – XII. Expenditures
… Agencies should contact Bureau of State Expenditures’ Internal Control Certification by email at … of Vouchers of this Chapter. In addition, the head of the agency must have submitted the annual certification form to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalLocalities’ Procurements of Paper Ballots
… State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were … project the numbers of ballots needed. Key Recommendations Work with the Local Election Boards that do not print their … paper ballots are procured through vendor competition. Work with Local Election Boards to develop a sound and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballots