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Richfield Springs Central School District – Financial Condition (2014M-83)
… condition for the period July 1, 2012 through January 28, 2014. Background The Richfield Springs Central School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is … the availability of fund balance to finance operations and seek alternative financing sources where available. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83New Paltz Central School District – Financial Condition (2014M-38)
… Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with approximately 2,200 students and is governed by an elected seven-member Board of … has consistently balanced its budgets by appropriating and nearly depleting unrestricted, unappropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … that were active during our audit period did not have a recapture clause to recover benefits from the … did not meet their projected goals. The Agency does not have a process for taking action when businesses fail to make …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programTown of Brant – Justice Court (2014M-180)
… purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County … and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180State Police Bulletin No. SP-160
… and increases to other payments effective April 1, 2014 and April 1, 2015 for Troopers in Bargaining Unit 07 and … 07 and Bargaining Unit 17. Effective Date(s) The April 1, 2014 and April 1, 2015 Salary Increases (Bargaining Units 07 … Cycle/Pay Period Type Payment Effective Date Check Date 2014 Administration 12 Lag 03/27/2014 09/23/2015 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District … protection services to District residents. The District’s 2014 budget appropriations are $55,275, which are wholly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160CVS Health – Temporary Holding Account Rebate Revenue
… holding account. Our audit covered the period January 1, 2014 through December 31, 2018. About the Program The New … health insurance coverage to over 1.2 million active and retired State, local government, and school district … Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueElba Fire Department – Controls Over Financial Activities (2014M-286)
… activity for the period January 1, 2013 through August 6, 2014. Background The Elba Fire Department is a volunteer … provides fire protection services for the Village and for residents outside the Village pursuant to a contract … payment to ensure that they are for appropriate purposes and supported by adequate documentation. … Elba Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mWest Seneca Central School District – Financial Condition (2014M-381)
… located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie County. The District, which is … of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key Recommendations Adopt realistic budgets that include accurate estimates of revenues and expenditures. Develop a realistic plan to accumulate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Niagara County – Golf Course Financial Operations (2015M-308)
… Golf Course financial operations for the period January 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, … collected and deposited approximately $462,000 in 2014. Key Findings Golf Course sales were not all recorded in …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… over financial operations for the period January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and … by a five-member Board of Directors. Expenditures for the 2014 fiscal year totaled approximately $570,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Town of Rosendale – Financial Operations (2015M-38)
… water, including inaccurate metering and significant leaks. … The purpose of our audit was to review selected Town …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Otsego County – Cost of Temporary Housing (2015M-97)
… for the period January 1, 2013 through December 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is … and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings County …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Town of Rush – Board Oversight (2014M-193)
… for the period January 1, 2012 through April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Pierrepont – Fiscal Stress (2014M-314)
… condition for the period January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by … five-member Town Board, is located in St. Lawrence County and has a population of approximately 2,600. Budgeted appropriations for 2014 are approximately $572,000 for the general fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of West Seneca – Purchasing (2015M-11)
… for the period January 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is … and two Council members. Budgeted appropriations for 2014 totaled approximately $49.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Schroeppel – Cash Disbursements (2014M-296)
… The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is … did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … and certified by a Town official independent of the payroll process. Annually audit the Comptroller’s records or …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanWestbury Water District – Purchasing (2015M-261)
… District’s purchasing practices for the period January 1, 2014 through March 31, 2015. Background The Westbury Water … is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is … three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of Dickinson – Fiscal Oversight (2014M-337)
… for the period January 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … five-member Town Board. Budgeted appropriations for 2014 totaled approximately $615,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337