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Livingston County Probation Department – Financial Operations (2016M-404)
… period January 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a … by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation Department assists in reducing …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Yonkers – Budget Review (B6-14-13)
… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Freeport Union Free School District – Financial Condition (2016M-300)
… 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, … Freeport Union Free School District Financial Condition 2016M300 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Tupper Lake Central School District – Financial Condition (2014M-151)
… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located … in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … Owego Apalachin Central School District Capital Project and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… January 1, 2015 through September 30, 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed … Town of Hempstead Sanitary District Number 14 Board Oversight …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40DeRuyter Central School District – Financial Condition (2015M-119)
… District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Nelsonville – Financial Operations (2012M-242)
… The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … the accumulated deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Mohawk – Records and Reports (2013M-113)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund … prepared using the inaccurate and incomplete accounting records. Key Recommendations Ensure that the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
Village of Port Byron Financial Monitoring and Information Technology 2014M116
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… 801 for contracts entered into prior to the election or appointment of a municipal officer or employee. Section … , 157 AD2d 252, 557 NYS2d 488). Therefore, even if the appointment of this individual as town supervisor would not …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 … $234,000. Key Finding Documentation is not maintained to verify the amounts that should have been collected for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements