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Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Key Findings The Uniform Tax Exemption Policy (UTEP) does not contain all of the criteria the Board purportedly …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… To determine whether the New York State Thruway Authority is monitoring its contractors to ensure they are actively … and disadvantaged business enterprise (DBE) programs, is accurately reporting MWBE and DBE participation in its … The New York State Thruway Authority (Authority) is responsible for overseeing the 570-mile highway system and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedLocal Sales Tax Collections, 2013 to 2014
Local Sales Tax Collections, 2013 to 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectionstable0215.pdfLehman College – Controls Over Bank Accounts (Follow-Up)
… report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). Background Our initial audit, which was issued … of Interest Lehman College: Controls Over Bank Accounts ( 2014-S-69 ) Medgar Evers College: Controls Over Bank Accounts …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Village of Livonia – Board Oversight and Information Technology (2014M-221)
… following year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April … estimates of revenues and expenditures. Ensure that proper rates of pay are paid and certify payrolls prior to …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee … compensation and benefits transactions through the use of computer-assisted auditing techniques for the period July … Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a … District operates one school which has about 645 students and 190 employees. The District’s general fund budgeted … almost $1.5 million between the fiscal years ended 2010-11 and 2012-13. Instead, the District used less than $51,000 of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andElmont Public Library – Board Oversight and Professional Services (2014M-060)
… July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead … Elmont Public Library Board Oversight and Professional Services …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… was to review the Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town … Village of Aurora Treasurers Duties and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through … procedures to track the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected gross … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal … organization located in the Town of Middletown in Delaware County. The Department is affiliated with the … officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Consider imposing fees for probation supervision and drug screening. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
Rensselaer County Water and Sewer Authority Debt Proceeds 2014M17
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through … agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as … outside of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236