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Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Key Findings Cash collections from the baking class, the bakery and the butchery were not submitted to the Bursar in a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Maryland - Financial Management (2018M-121)
… and capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Conesville – Long-Term Planning (2016M-314)
… is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Walden Fire District – Disbursements (2014M-184)
… was to determine whether the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate from … Walden Fire District Disbursements 2014M184 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Town of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Chatham Central School District – Financial Condition (2015M-161)
… a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when … Recommendations Adopt realistic appropriations estimates in the District’s budgets. Develop comprehensive policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town 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-361Whitehall 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 …
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)
… The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mTuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Village 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 the period June 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for water and sewer for the 2016-17 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28IX.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 Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewCity of Norwich – Information Technology (2012M-254)
… Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance oversees the City’s information technology. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the period … is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school food for the … the lowest reasonable cost available and have taken steps to ensure that the bid process is not influenced by …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementState Agencies Bulletin No. 1173
… represented by Council 82 Security Supervisors Unit in Bargaining Unit 91 Background Pending legislation, which … provides for an increase to Location Pay for employees in New York City, Nassau, Rockland, Suffolk or Westchester Counties in the following amounts: 4/1/09 $1,591 4/1/10 $1,655 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-and