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BOCES Milk Bidding (2018-MS-2)
… 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk bidding … the most cost effective purchasing option. 1 U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… 2018 and 2019 books and records after we started the audit on January 7, 2020. Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County 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 … $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/2018/11/05/county-rockland-budget-review-b18-6-11Otsego County – Cost of Temporary Housing (2015M-97)
… audit was to examine the County’s administration of the temporary housing program for the period January 1, 2013 … The County’s Department of Social Services provides temporary housing for eligible individuals and families, for … not taken steps to effectively manage costs. The County’s temporary housing costs per capita and average cost per night …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year … The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mRockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Lexington – Town Clerk (2017M-188)
… and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled $4.9 … for the audit period totaled $45,654. Key Findings Real property taxes totaling nearly $1.9 million and fees totaling … Properly collect, record and deposit all real property taxes and Clerk fees intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Village of Nassau – Budgeting (2018M-3)
… is located in the Town of Nassau in Rensselaer County and has a population of approximately 1,100. General fund … fund in a manner that benefits Village residents. Develop and adopt a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
RemsenburgSpeonk Union Free School District Procurement 2017M211
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of … were carried forward and appropriately reclassified in accordance with the applicable collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mGenesee County – Court and Trust Funds (2014M-322)
… County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping … Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is governed by an elected 16-member Common Council. …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110South Lewis Central School District – Financial Condition (2016M-83)
… The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, … Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term … plans for the use of excess unassigned fund balance in the general fund in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… guaranteed energy cost savings of $4.1 million over the life of the contract and an additional $204,000 as a result of savings achieved during the four year construction period that were not included in the … in reduced energy consumption costs over the EPC’s life. Key Recommendations There are no recommendations in …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceNewfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Pearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363