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Chenango Valley Central School District -- Budget Review (B18-4-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable statutes and whether Authority officials ensured that the Information … Poughkeepsie Housing Authority Procurement and Information Technology Controls 2017M222 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyBolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code … Unit G9 represented by The Ninth Judicial District Court Employees Association and employees in Bargaining Unit SK represented by DC37 Court, County and Department of Probation Employees Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeUnified Court System Bulletin No. UCS-130
… of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the … participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in … agencies of the new voluntary insurance Deduction Code 539 Allstate Life of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… membership is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialMargaretville Central School District – Fund Balance (2015M-55)
… School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The … in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… four reserves were properly established. We reviewed 93 project expenditures totaling $3,252,300 and found the purchases were generally within the project scope; however, District officials could not locate … original invoices are maintained to substantiate capital project expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Cuba-Rushford Central School District – Financial Management (2015M-125)
… which operates two schools with approximately 850 students, is governed by an elected seven-member Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year … $8.5 million throughout the audit period. Unrestricted fund balance annually exceeded statutory limits. Reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125City of Niagara Falls – Financial Condition (2017M-170)
… The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Lewiston-Porter Central School District – Financial Condition (2014M-202)
LewistonPorter Central School District Financial Condition 2014M202
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… the required number of accessible parking spaces and signs identifying van accessible spaces. Two located at interior doorways including interior signs with raised lettering and Braille, and closing speed of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Arietta – Budgeting (2016M-308)
… Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. Background The Town of Arietta is … $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated appropriations by more … included future capital improvements for the Town-owned airport. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … are structurally balanced. Update the procurement policy to provide clear guidance for procuring professional services in an economical manner and establish how documentation supporting such decisions should be …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. … Court with one elected Justice. Budgeted appropriations for 2017 total approximately $4.4 million. Key Findings The Justice’s cash exceeded known liabilities for each of the 22 months in our audit period by an average …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Greene – Budget Practices (2016M-409)
… which resulted in operating surpluses. Town officials have not developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term financial and capital plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409