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Longwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… condition; whether Town officials effectively managed the billing, collection and enforcement of water and sewer … adequate guidance and improve internal controls over billing, collecting and enforcing water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … credentials used to access online banking and that they log off the bank website in a secured manner. Have written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead … Valley Stream Union Free School District 24 Leave Accruals and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTiconderoga Central School District – Financial Condition (2013M-154)
… 2012. Background The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of Education comprising nine elected Board members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Moravia Central School District – Cafeteria Operations (2016M-4)
… the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 million. The District’s high … receipts and disbursed $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited … that student treasurers maintain ledgers throughout the year. Update the ECA fund policy to provide specific guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomSmithtown Central School District – Capital Projects (2016M-202)
… through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Village of Rhinebeck – Water Fees (2013M-311)
… 2013. Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be … records. Key Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Introduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in … that a thorough, deliberate and independent audit of claims be conducted before payments are authorized. With … for goods and services not received. An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… village paid more than necessary for goods and services or made purchases that were not in the best interest of … the goods and services procured were only available from legitimate “sole source” providers. Auditors also found …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-229
… Employees in Bargaining Units F8 represented by the Suffolk County Court Employees Association, Inc. Effective … dated June 15, 2016 OSC Actions At the request of the Suffolk County Court Employees Association, OSC will … Notify affected employees. Questions Questions regarding Suffolk County Court Employees Association dues and agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… There are four schools in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of … Recommendation Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately … by 9 percent over the last three fiscal years, resulting in an accumulation of $154,849, or 137 percent of the … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Adopt a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405