Search
Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … Background The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … students, is governed by an appointed nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingFishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Rockland County – Budget Review (B23-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Town of Erin – Town Clerk and Justice Operations (2016M-315)
… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Greig – Long-Term Planning (2023M-13)
… capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed to the Town being unable to use …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Tuckahoe Union Free School District – Overtime (2023M-53)
… [read complete report – pdf] Audit Objective Determine whether the Tuckahoe … the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53City of Long Beach – Budget Review (B23-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Brighton Memorial Library – Board Oversight (2015M-116)
… 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Manorville Fire District – Board Oversight and Fuel (2016M-411)
… did not maintain complete and accurate fuel inventory records. District officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Cortland County - Financial Management and Reporting (2019M-162)
… The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several … Key Recommendations Fill key financial positions within a reasonable timeframe. Address deficiencies identified in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … to enter into the SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must … complete and attach the AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… 1, 2015 through August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of … State, distinct and separate from the hamlet of Franklin Square, Nassau County, in which it is located. The District … Franklin Square and Munson Fire District NonFirefighting Vehicles …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bayport Fire District – Credit Card Use (2016M-394)
… the Board provided adequate oversight of the issuance and use of the District's general purpose credit cards for the … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the … Ballston Lake Fire District Length of Service Awards Program Service Credit 2016M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39