Search
Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent … million. Key Findings Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do not generate and review audit trail reports. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Walworth-Seely Public Library – Board Oversight (2014M-260)
… through January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne … WalworthSeely Public Library Board Oversight 2014M260 …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Gold Coast Public Library District – Claims Audit (2014M-237)
… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. Background The … the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly financial reports for distribution …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Management of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two … OCFS has developed and implemented a centralized plan to reduce energy consumption. OCFS now retains energy usage … Compliance With Executive Order 111 Requirements to Purchase Power From Renewable Sources (2008-S-74) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followVillage of Muttontown - Board Oversight (2018M-251)
… whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions and ensure annual renewal documentation is provided when …
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)
… Clerk-Treasurer’s work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. … did not maintain a complete inventory of Department assets and the Board did not adequately safeguard those assets. A …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Ausable Valley Central School District - Claims Auditing (2018M-190)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Signed checks were printed before the claims auditor audited and approved the claims. Claims totaling $27,888 for 15 check … by adequate documentation for appropriate purposes and audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Canandaigua City School District – Procurement (2022M-141)
… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Decatur – Town Clerk (2020M-58)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to … deposited remitted and reported all collections received in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationNewark Valley Fire District - Board Oversight (2020M-30)
… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Nesconset Fire District – Length of Service Awards Program (2014M-317)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in … are not sufficient to ensure that the Treasurer properly records and reports cash disbursements and receipts. Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mOpinion 94-14
… of the project outside the municipality must be contiguous with the portion of the project inside the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 89-16
… carefully reviewed to determine exactly what it provides. With respect to the expenditure of foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 92-29
… increases pursuant to that statute. Further, section 207-m does not require the salary of the newly-appointed deputy …
https://www.osc.ny.gov/legal-opinions/opinion-92-29