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Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

Town of Rosendale – Financial Operations (2015M-38)

… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Village of Westfield – Water and Sewer Operations (2014M-209)

… late payment of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue … accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … year total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer … expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Village of Perry – Water Accountability (2014M-31)

… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Towns financial transactions for the period January 1 2014

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Springport – Financial Management (2014M-329)

The purpose of our audit was to review the Towns financial management and budgeting practices for the period January 1 2012 through December 31 2014

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Sayville Public Library – Treasurer (2016M-334)

Sayville Public Library Treasurer 2016M334

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Town of Willing – Justice Court Operations (2014M-377)

… audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through October 24, 2014. … Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period January 1, 2011 through December 31, 2013. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of West Seneca – Purchasing (2015M-11)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … Key Recommendations Annually review the procurement policy to ensure that it is consistent with statutory requirements … the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11

Northville Public Library – Cash Disbursements (2015M-53)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Schuylerville Central School District – Medicaid Reimbursements (2021M-131)

… complete report - pdf ] Audit Objective Determine whether the Schuylerville Central School District (District) … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … services provided. Had these services been claimed, the District could have realized revenues totaling $6,375. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of … Determine whether the Town of Hempstead Local Development Corporations THLDC Board of …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Town of Hempstead – Procurement (2022M-63)

… Eleven professional service providers $4 million without seeking competition. Five subcontractors for work totaling …

https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63

Town of Groton – Highway Department Asset Accountability (2022M-117)

… inventories, obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. … Findings District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Village of Corinth – Investment Program (2023M-146)

… in the Village’s two checking accounts, which had an average monthly available balance of $4.8 million. Had officials … did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently … received by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a Project budget …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204