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Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require District officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Letchworth Central School District – Financial Management (2013M-332)
… of fund balance in the annual budget. Review reserves and transfer excess balances in compliance with statutory … a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Campbell-Savona Central School District – Financial Condition (2015M-42)
… Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which is governed by … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Falconer Central School District – Financial Management (2016M-146)
… through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, … Falconer Central School District Financial Management 2016M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Buffalo City School District – Special Education and Grant Administration (2017M-73)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the … is governed by an elected nine-member Board of Education and operates 56 schools with approximately 32,000 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationElwood Union Free School District – Electronic Transfers (2014M-133)
… 2012 through August 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, … Elwood Union Free School District Electronic Transfers 2014M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349State Comptroller Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Delhi – Pool Project Donations and … The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors … $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. In …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 … have not developed formal IT policies for user access, and the Board has not developed a formal disaster recovery …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1946
… of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency … should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , correct agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxMonroe County – Golf Course Contract Management (2014M-111)
… County did not enforce the contractual provision requiring daily deposits of golf-fee revenues into a County bank … to enforce deliverables. Inspect and audit detailed daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank account. Require …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140School Districts’ Energy Performance Contracts (2013-MR-1)
… $20.6 million. Key Findings Seven of the nine EPCs will achieve projected net savings but only six of the seven will … and assets used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and … which operates one school with approximately 640 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… to control all cash receipts and disbursement functions increases the risk that Department funds could be … to which they are entitled. The Department’s software does not produce accurate accounts receivable aging reports, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management … or annual reports. The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSullivan County – Fiscal Stress (2013M-81)
… Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Performance of Duty Disability – Regional State Park Police Plan
… retirement benefit within one year following the alleged incident or occurrence. Otherwise, you must have filed a … or occurrence; or Your employer within 30 days of the date of the incident or occurrence, if your employer is … The application must be filed while you are still in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disability