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Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsCounty of Rockland – Budget Review (B6-16-19)
… The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and implement a …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Newburgh – Budget Review (B6-14-25)
… toward costs for the Community Oriented Policing Services (COPS) grant program. The City continues to budget minimal … to cover the City’s required contribution for the COPS program. Review the adequacy of contingency …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Global Concepts Charter School – Cash Disbursements (2017M-126)
… and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Trumansburg Central School District – School Lunch Operations (2015M-171)
… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Village of Endicott – Budget Review (B4-14-7)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Monticello Joint Fire District – Fiscal Operations (2017M-80)
… 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1East Ramapo Central School District – Financial Condition (2013M-141)
… revenue and expenditures estimates and reduce reliance on one-time revenues to finance recurring expenditures as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Town of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, … gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit … gallons of unleaded gasoline. The total cost of this fuel usage was approximately $184,850. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The … for tax certiorari settlements. Consider establishing and funding a contingency fund. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students. District officials should contact the State Education Department to determine if there is any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … for the food service fund. Develop a long-term plan to reduce the need for general fund subsidies to fund the food …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Hempstead – Budget Review (B7-16-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Unified Court System Bulletin No. UCS-103
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees … will automatically apply the Prepaid Legal Service benefit for the calendar year 2006. Listed below are the union, … To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsOpinion 89-32
… OF INTEREST -- Approval of Contracts (issuance of check by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- Stock Ownership (county … Whether a county treasurer would have a conflict of interest by virtue …
https://www.osc.ny.gov/legal-opinions/opinion-89-32