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Niagara County – Golf Course Financial Operations (2015M-308)
… 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an … to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of … Key Findings The County’s enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a … determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not identify the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Circleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… policy. Key Recommendations Ensure that all disbursements are properly supported with appropriate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mSchool District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In … a Board member to review their duties. Use a request for proposals or quotation process to award professional …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Clayton - Justice Court Time and Attendance (2017M-286)
… Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other … by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … Town’s response. … Town of Clayton Justice Court Time and Attendance 2017M286 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286County of Rockland – Budget Review (B18-6-11)
… expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for … Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Schenevus Central School District - Financial Condition (2018M-83)
Schenevus Central School District Financial Condition 2018M83
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mState Agencies Bulletin No. 913
… agencies who use the Automated Interface (AI) file of the new Date of Birth field. Changes to the Automated Interface … will generate if an incorrect format is submitted. The new positions are listed below for the AI file NHRP573 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-fileRockland County - Budget Review (B17-6-16)
… Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … with the fiscal year during which it was authorized to issue obligations and for each subsequent fiscal year during …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to … Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Village of Afton – Board Oversight (2018M-28)
… 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28