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Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Railroad Bridge Inspection Program (Follow-Up)
… recommendations included in our original report, Railroad Bridge Inspection Program (Report 2013-S-5). Background Our … oversaw railroads in the State to ensure they meet the bridge inspection requirements. We concluded that the … monitoring whether the railroads complied with its bridge and inspection reporting requirements and made …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followAllegany County – Court and Trust Funds (2014M-74)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Tupper Lake Central School District – Records and Reports (2021M-14)
… oversight was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Properly account …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population … Town of Stratford Supervisors Records 2013M11 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered receipts or … and proper documentation of approval. Student treasurers did not maintain independent ledgers documenting … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation for all …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… sufficient documentation. The District overpaid $5,844 for fuel. Key Recommendations Revise the procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mWashingtonville Central School District – Financial Condition (2017M-129)
… Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … resolution, one granted exemption. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Groton – Highway Department Asset Accountability (2022M-117)
… assets costing less than $5,000, procedures for adding new assets and necessary detailed information to properly …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Wappingers Central School District – Professional Services (2022M-88)
… sought competition for the procurement of professional services in accordance with the procurement policy. Key … District’s procurement policy when procuring professional services. District Officials: Did not use competitive … respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … be sold to generate revenue for the sewer district (see 13 Opns St Comp, 1957, p 294, in which this Office concluded … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is …
https://www.osc.ny.gov/legal-opinions/opinion-95-17City of Yonkers – Budget Review (B21-6-8)
… and debt service funding of $663.6 million for the Yonkers Public Schools (District) and $587.9 million for the City. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … Dentists (Report 2010-S-64). Background The Department of Health (Department) administers the State’s Medicaid … Determine extent of implementation of 5 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followTravel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect Official … Operations (GFO), Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station … In most cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelEast Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional Department Level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), … of the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fOpinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire … Whether a town board may require a volunteer fire company that provides protection to the district under a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8