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Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in … which operates one school with approximately 330 students, is governed by an elected five-member Board of Education. … off-site. Key Recommendations Ensure that information is communicated to the individual responsible for maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesOversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) programs and the … practice alternative, and further reinforced this policy in its updated 2017 Guidance for Proper Pharmaceutical … The disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalIthaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Town of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Sullivan County – Time and Attendance (2017M-55)
… Background Sullivan County is located in the southeastern part of New York State and has a population of approximately … Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether … 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Miller Place Union Free School District – Check Signing (2017M-76)
… July 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the … Treasurer’s absence does so with their own signature. … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Arkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338South Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the … Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Guilderland – Golf Course Collections (2017M-22)
… October 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's … August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s … November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately … The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Owego – Financial Management (2015M-179)
The purpose of our audit was to assess the towns financial condition for the period January 1 2012 through December 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s … 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Other Bulletin No. 49
… 2019 SCF M/C LLS payment Affected Employees Employees in Bargaining Unit 96 in the SCF with an increment code of 1976-2014 who meet the … effective April 2019 as a one-time lump sum payment in the NEW amount of $1,500 or $3,000. The State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOpinion 90-58
… of article 18 includes only any express or implied claim, account or demand against or agreement with the municipality … among other things, private employment in conflict with official duties. In this regard, it might be appropriate for … address the circumstances, if any, under which a municipal official may solicit business in his or her private capacity …
https://www.osc.ny.gov/legal-opinions/opinion-90-58