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Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of South Bristol – Financial Management (2015M-140)
… 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately … officials and employees who received or disbursed money in 2014. Key Recommendations Implement fiscal policies to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … State contract prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWest Islip Union Free School District – Payroll (2016M-78)
… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … and reviewing leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andMorris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Village of Pelham – Information Technology (2016M-410)
… 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Clifton – Financial Management (2014M-217)
… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217