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Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… The contract agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial … Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period … Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school … financed by local, State and federal resources that is not under the control of the local school board. The School, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lake Placid Central School District – Claims Auditing (2016M-84)
… The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools … audited and approved by the claims auditor. Ensure that no claim against the District, other than those allowed under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161IX.8 Overview – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's … appropriation/segregation (provided the appropriation has not lapsed) that was charged when the initial payment was … cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mGrand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund … 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The … operates five schools with approximately 2,980 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… on their job descriptions and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module is given to specific users based on their job …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Village of Mayfield – Water and Sewer Operations (2017M-28)
… water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Genesee – Disbursements (2016M-433)
… nor the accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Ulster – Town Assessor (2016M-361)
… by a five-member Town Board, which appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Silver Springs – Water Accountability and Billing (2015M-139)
… The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced. The Village has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Contract Advisory No. 32
… to prohibit discrimination based on citizenship and immigration status in accordance with Article 15 of Executive …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix