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Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … annually submits all financial records and reports to the Board for audit. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether the Agency properly billed, collected … an independent public benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, … Key Finding PILOT payments were not always distributed to affected taxing jurisdictions within 30 days, as required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overWashingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of the Towns of Cornwall, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which comprises …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mTown of McDonough – Financial Operations (2017M-120)
… of our audit was to review the Town’s financial operations for the period January 1, 2016 through March 23, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. … officials did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a population of approximately 1,540, is governed by an … time records and require all supervisors to approve and sign time records. … Village of Waterville Payroll and Time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… financial condition. Determine whether the central and student treasurers properly accounted for extra-classroom … appropriations, exceeding the 4 percent statutory limit. Student treasurers did not issue duplicate press-numbered … reserves or to reduce District property taxes. Ensure that student treasurers maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Canaan – Board Oversight (2017M-183)
… duplicate receipts for all transactions where no other form of receipt is available. Remit all tax collections to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a … The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentNewfane Central School District – Financial Condition (2015M-307)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for … $41.5 million. Key Findings District officials need to improve internal controls over grant programs. The … for legitimate grant purposes. Grant expenditures reported to SED totaling $127,680 lacked sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324New Paltz Central School District – Financial Condition (2014M-38)
… of July 1, 2012 through November 30, 2013. Background The New Paltz Central School District is located in portions of … and nearly depleting unrestricted, unappropriated fund balance. While the District’s amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial … Village officials did not develop policies and procedures to govern budgeting practices or a comprehensive multiyear … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … policy that establishes reasonable levels of fund balance to be maintained to meet the Village’s financial needs.> Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… totaling $4,582 which included confirming POs, sales tax charges and lacked receipt acknowledgments but never …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Carle Place Union Free School District – Network User Account Controls (2022M-121)
… accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… million. Key Findings The Board adopted an administrative regulation outlining the requirements for using a request for … service providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and … Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m