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Town of Colden – Highway Operations (2017M-127)
… operations for the period January 1, 2016 through April 21, 2017. Background The Town of Colden is located in … obtaining competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. … The audit was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Country Central School District – Information Technology Inventory (2017M-219)
… period July 1, 2016 through June 30, 2017. Background The South Country Central School District is located in the Town … any differences from the District’s inventory records. … South Country Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryYorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Erwin – Justice Court (2017M-266)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with … and traffic violations were adjudicated and reported in a timely manner. Key Recommendations The Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242City of Lockport – Cash Flow (2014M-195)
… know the severity of their fiscal problems. The Treasurer does not routinely prepare cash-flow analyses. Without …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195State Police Bulletin No. SP-168
… New York State Troopers, Inc. Affected Employees Employees in Bargaining Units 07 and 17 represented by PBA of the New … Inc. and those designated management or confidential in Bargaining Unit 18 Background PBA of the New York State … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Police Bulletin No. SP-152
… Benevolent Association (PBA). Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws of New York, 2013, Chapter 544, the … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundOriskany Central School District – Procurement (2017M-87)
… Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. The District, which has approximately 600 … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … to the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … use competitive methods when procuring goods and services in accordance with GML and the District’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … Bellmore …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure … documented, accurately allocated and correctly reported in accordance with grant-funding criteria. … Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Edmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174New Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. … New Paltz Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Village of Old Brookville – Cash Receipts (2015M-286)
… 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of … million. Key Findings Receipts were not always deposited in a timely manner and duplicate receipts were not always …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286