Search
Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
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)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Little Flower Union Free School District – Tuition (2015M-233)
… School District is a special act public school, located in the Town of Riverhead in Suffolk County, which was established in 1972 by the New York State Legislature. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … Key Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, … comprises seven elected members. There are four schools in operation within the District, with 1,611 students and 330 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution from nonpoint sources and manage erosion control and other related land-use issues. The District is …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Altamont – Justice Court Operations (2016M-199)
… audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 … five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, the Court collected $103,007 in fines and fees and $9,015 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Bemus Point Central School District – Reserve Funds (2014M-281)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Fort Edward Union Free School District – Financial Condition (2015M-67)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 100 employees and 560 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $10.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … Trustees. The Village’s tentative 2013-14 general fund budget totals almost $1.9 million. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Gold Coast Public Library District – Claims Audit (2014M-237)
… The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of … act. Key Recommendation Audit all claims prior to payment in accordance with the requirements of the special act and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s disbursements … 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Walworth-Seely Public Library – Board Oversight (2014M-260)
… did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement … Director’s check-signing authority. Ensure that all credit card transactions are subject to the same purchasing policies …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Ramapo Catskill Library System – Procurement (2015M-84)
… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Unified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court System … To notify agencies of the new voluntary group term life insurance Code 546 available to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-lifeTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… real property tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and … transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer eligible … Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Kent Fire District No. 1 - Financial Operations (2019M-37)
… of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Webb - Ski Collections (2018M-188)
… be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188