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Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… period July 1, 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town … Roosevelt Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraEdmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Windsor – Information Technology (2017M-44)
… 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a … Town of Windsor Information Technology 2017M44 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Dryden Central School District – Financial Condition (2013M-396)
… budgets and unexpended surplus funds exceeded the statutory limit. While the District’s total fund balance … balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and determine … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Village of Old Brookville – Cash Receipts (2015M-286)
… Receipts were not always deposited in a timely manner and duplicate receipts were not always issued when collecting …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Village of Fort Ann – Financial Condition (2014M-197)
… The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is … year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently … intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the levels …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Bellport – Claims Processing (2014M-126)
… in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. … or written purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited … contract or agreement between the service providers and the Village. Key Recommendations Ensure that department …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements for … audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. Key … and modify the duties of the Supervisor and Comptroller to reflect the intended internal controls for these positions …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of West Seneca – Purchasing (2015M-11)
… and approve claims prior to payment. Obtain written and oral quotes as required by the procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Wyandanch Union Free School District – Budget Review (B20-7-7)
… of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, … million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Pierrepont – Fiscal Stress (2014M-314)
… five-member Town Board, is located in St. Lawrence County and has a population of approximately 2,600. Budgeted … for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key Findings The … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is governed by … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Unified Court System Bulletin No. UCS-59
… Benefit for tax purposes. Affected Employees Employees in bargaining units S8, SK and SD who will receive a paycheck or direct deposit advice dated December 18, 2002 … that will be automatically applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Bolton Central School District - Fund Balance Management (2018M-249)
… Determine whether District officials effectively managed general fund balance. Key Findings Unrestricted … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Village of Tuxedo Park - Board Oversight (2018M-66)
… Use a request for proposals or quotation process to award professional service contracts. Clearly document water … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66