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Seneca County – Water and Sewer Operations (2017M-4)
… evidence was presented to indicate that an agreement was ever initiated with two of five municipal water and sewer …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Gardiner Fire District – Length of Service Award Program (2013M-265)
… District’s Point System were prepared. Officials granted points for completion of training courses without any record … GML and implement standards and procedures to ensure that points are accurately awarded and recorded. Ensure that all points earned throughout the program year are adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Ballston Area Recreation Commission – Board Oversight (2015M-269)
… educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and … Director did not maintain records of sales or make regular bank deposits for money collected from the soccer concession …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period January 1, 2014 through June 30, 2017. … is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial … period July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, which is governed by an elected seven-member City …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… budget transfers to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the … 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The … operates two schools with approximately 1,070 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Rensselaer County – County Bridge Maintenance (S9-13-6)
… The Department is responsible for the maintenance and repairs of approximately 60 County-owned bridges. It is not … action programs. The County does not track maintenance and repairs by bridge, which could make it more difficult to … repair a bridge. Key Recommendation Record and monitor repairs and maintenance by bridge. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Monticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Harpursville Central School District – Financial Management (2013M-261)
… purpose of our audit was to examine District officials’ management over financial activities for the period July 1, … Harpursville Central School District Financial Management 2013M261 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Town of Somers – Justice Court (2013M-198)
… The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is … four elected Board members. The Town Court operates with two Justices and two court clerks. The Court collected approximately $317,000 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Bethpage Union Free School District – Leave Accruals (2015M-100)
… 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, … maintaining accurate leave records and ensure there is proper oversight over leave benefits. Consider using the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… is located in the Lake Hadlock Park District, was under repair from September 2004 to May 2005. On July 2, 2005, the … the reconstruction of the Dam and the other was for the repair of Goodman Road. We found that the Town properly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… surplus fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110City of Olean Housing Authority – Board Oversight (2016M-93)
City of Olean Housing Authority Board Oversight 2016M93
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Clifton Park Water Authority – Water Charges (2015M-247)
… June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation that was … of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition