Search
Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Malone Central School District – Payroll (2017M-278)
… of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The … operates four schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38East Islip Union Free School District – Financial Condition (2015M-283)
… totaling $4.1 million. Key Recommendations Discontinue the practice of adopting budgets that overestimate expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Board did not ensure that District officials implemented and enforced its policy governing the operations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Village of Ellicottville – Procurement (2016M-426)
… 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Fort Edward Union Free School District – Financial Condition (2015M-67)
… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Harriman – Water Department Billing (2014M-311)
… through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a … Key Findings Water customers were not billed late fees in accordance with the Village code. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … thereafter, with all reconciling items being resolved in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… Board’s oversight activities for the period June 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The … approximately $2.28 million. Key Findings The Board did not complete an adequate, documented annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Ramapo Catskill Library System – Procurement (2015M-84)
… procurement processes for the period January 1, 2013 through December 5, 2014. Background The Ramapo Catskill … is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System … $4.4 million. Key Findings Library System officials did not seek competition when making purchases on behalf of the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Town of Eagle – Wind Power Revenues (2014M-125)
… audit was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through April 8, 2014. … Town’s general fund and highway fund budget appropriations for 2014 total $908,478. Key Findings Town officials did not … audit was to examine the Towns use of and longterm plan for wind power revenues for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Unified Court System Bulletin No. UCS-168
… ; or contact Best Interest Partners, LLC, a Division of AXA Advisors, at (732) 292-3372. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-lifeTown of Eden - Real Property Tax Exemptions (2018M-231)
… select real property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 58 out of … over $1.4 million that were not properly supported by adequate documentation. Did not periodically monitor … select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … Supervisor established adequate control procedures over check disbursements and bank account transfers …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54