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Town of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… the budget development process or establish funds to help finance future expenditures. Key Recommendations Develop … sufficient estimates of revenues and expenditures based on historical trends and other known factors. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContract Advisory No. 25
… Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched the … being used to accept Grant Procurement Records and Contract Reporter Exemption Requests (CRERs). As of … and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… the District’s computer system was adequately safeguarded for the period January 1, 2013 through May 31, 2014. … The District did not enter into written agreements with all professional service providers. The Board has not … procedures for granting, changing and terminating access rights to the District’s financial system. The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Village of Northville – Joint Youth Activity Program (2016M-339)
… through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to … for the overall financial management and safeguarding of Program resources. The Program serves approximately 110 … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Tonawanda – Recreation Fees (2017M-133)
… January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of Port Chester – Payroll (2017M-115)
… shortages instead of hiring new officers. Ensure that all current CBAs have all current leave time provisions included, and develop a …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County … had a 2010 population of 64,519. The County is governed by a seventeen-member Legislature. General fund budgeted … in accordance with the agreement with the City of Little Falls. The County Legislature should determine whether it is …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… recovery, disposal of electronic devices, data back up and password security management. The Council did not ensure … recovery, backups, disposal of electronic devices and password security management. Provide IT cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … appropriated fund balance averaging $3.1 million annually to help finance budgeted appropriations. Budgeting practices … fund balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly from public … you need five years to be vested, your sick leave credit can’t be used to reach the five years. Qualify for a better …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leavePatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave … five days of personal leave instead of the four allowed by their collective bargaining agreement (CBA). We found that … supervisory employees were responsible for approving their own absences. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Henry Johnson Charter School – Financial Operations (2014M-214)
… period July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
… to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for … $469,170. Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized … June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster … Village of Ellenville Information Technology 2014M278 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278