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Town of Southold – Financial Operations (2014M-299)
… that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job … duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of South Bristol – Financial Management (2015M-140)
… operations for the period January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in … operations for the period January 1 2014 through May 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Middle Country Public Library – Treasurer (2015M-291)
… The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of … all requirements of a Library officer, including filing an oath of office and being compensated through the payroll. …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in … Greene, Putnam and Ulster counties. The Library System is governed by a 15-member Board of Trustees, elected for … The Library System does not verify that a vendor's quote is in agreement with the State contract prior to ordering. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget practices … Town officials have not developed policies or procedures to establish financial goals and govern budgeting practices … and the level of unrestricted unappropriated fund balance to maintain. The Board routinely adopted budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Rosendale – Justice Court (2014M-232)
… December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by an elected five-member Town Board, which … of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is governed by an elected five-member Town Board. The Town Clerk is an elected position, and the Clerk also collects Town and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Groveland – Fiscal Oversight (2014M-285)
… December 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is governed by an elected five-member Town Board. Budgeted … Oversee the work performed by the firm to ensure it is correct and that monthly Supervisor statements and budget …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period … Clerk did not number claims or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. … Key Recommendations Present sequentially numbered claims to the Board for audit approval. All claims, except where …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students. For 2017-18, the District paid 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive … and capital plans. Use money in the debt service fund to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMonroe County - Financial Condition (2018M-179)
… years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in one-time … plan to phase out the general fund’s subsidizing of the solid waste fund. County officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … of funds and discontinue allowing vendors to access the bank accounts. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Frankfort - Board Oversight (2018M-58)
Town of Frankfort Board Oversight 2018M58
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Preston - Financial Management (2018M-81)
… Year-end 2017 fund balance was nearly four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, total … percent). Year-end 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could … Key Recommendations Revise the District’s policy to indicate which and when competitive methods will be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeMadison County - Claims Audit and Payment Process (2019M-142)
… when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207