Search
Village of Belmont – Water and Sewer Operations (2014M-101)
… purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through February … fund, $216,000 for the water fund and $343,000 for the sewer fund. Key Findings Village officials failed to … or procedures for billing and collecting water and sewer rents, determining estimated bills or determining, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The … County, is governed by a Board of Trustees that currently has 10 members, including two parent representatives. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the Executive …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Contributing Toward Your Retirement – Article 14 Benefits
… of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If … are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from … on or after October 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York State …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementX.3 Overview – X. Guide to Vendor/Customer Management
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… approve or monitor its projects. The Board did not verify job creation goals or other criteria while assessing material … that project approvals were transparent to the public by posting required documents on CIDA’s website. The Board and … Monitor all active projects to determine whether job creation and/or retention goals are being met. Post …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Hancock – Insurance Withholdings (2022M-108)
… complete report – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the collection of … Determine whether the Village of Hancock Village officials ensured insurance …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Brighton Central School District – Procurement (2022M-205)
… officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good business practices. Key Finding District officials did not … officials used vendors that were granted awards from group purchasing organization contracts. However, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Minetto – Information Technology (2022M-9)
Determine whether Town of Minetto Town officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… complete report – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) … audit ulster BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Morris Central School District – Financial Operations (2015M-251)
… July 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The … Morris Central School District Financial Operations 2015M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Pharsalia – Board Oversight (2018M-59)
… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Putnam Valley Central School District – Information Technology (2021M-154)
… ] Audit Objective Determine whether Putnam Valley Central School District’s (District) officials ensured information … Determine whether Putnam Valley Central School Districts District officials ensured information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… – pdf] Audit Objective Determine whether Northeastern Clinton Central School District (District) officials properly … Determine whether Northeastern Clinton Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingGreenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Greenville Fire District #1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Castile – Tax Collection Remittance (P1-24-23)
… complete report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … Determine whether the Town of Middlebury Town Tax Collector remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25