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Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… to a deficit of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash advances to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. Instead of writing individual checks to reimburse employees, officials wrote a check to the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Town of Lyndon – Purchasing (2013M-149)
… totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a … quotes or bids to be obtained prior to such approval. The Highway Superintendent indicated that he obtained quotes for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… Purpose of Audit The purpose of our audit was to examine the City’s internal controls over … January 1, 2011, to November 13, 2012. Background The City of Hudson is located in Columbia County and has a population … City of Hudson Internal Controls Over Cash Receipts 2013M102 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102SUNY Bulletin No. SU-314
… 003205 3014000 Electrocardogrph Tech 006081 6223200 Emrgcy Med Tech 005572 5533100 Emrgcy Med Tech Prmdc 005673 5533110 Hospital Attendant 1 005615 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to … projections in the proposed budget are reasonable. The City faces potential increased salary costs when one of its …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 … County bank account for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 … developed a procurement policy but no formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMiddleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … in the past to prepare for economic difficulties, they have come to rely on using surplus funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206East Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Village of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. … a timely manner. Develop written policies and procedures for the oversight and management of capital project finances …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Brighton Memorial Library – Board Oversight (2015M-116)
… for the period January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage … Travel (AC 160-S) and the appropriate level of detail to enter into the SFS Mileage Detail page, as follows: For …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageWading River Fire District – Gasoline Credit Cards (2017M-5)
… River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Village of Endicott – Budget Review (B4-16-7)
… adopting unbalanced budgets that include appropriations without sufficient financing sources. …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Selected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital project management process that its employees … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementHumphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37State Police Bulletin No. SP-139
… (NYSPIA) and provides for an annual Holiday Compensation (Bonus) payment for employees who are members of NYSPIA … on Paid Leave status on 11/1/11 are eligible for a Holiday Bonus payment in the amount of $1,536. Eligible employees on … OSC Actions OSC will automatically pay the 2011 Holiday Bonus to eligible Police Investigators who are Active or on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-139-2011-state-police-holiday-bonus-payment