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Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… period July 1, 2012 through May 31, 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by the Board of … Bethlehem Public Library Selected Cash Receipts 2014M254 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254East Meredith Rural Fire District – Financial Activities (2021M-26)
… complete report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of … disbursements to ensure the Treasurer accurately recorded all transactions in a timely manner. Audit and approve 25 … controls to better monitor the Treasurer’s duties. Ensure all claims are audited and approved before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Hector – Employee Compensation (2024M-85)
… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 … Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … inventory, and IT staff did not maintain a comprehensive list of all Town-owned software and software licenses. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… September 30, 2015. Background The East Williston Union Free School District is located in the Town of North … East Williston Union Free School District ExtraClassroom Activities 2016M103 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurancePhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … and the use of fund balance in the annual budget. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information technology … entire Board conducts a thorough and deliberate audit of all Village claims or formally appoint a claims auditor or a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Comptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any services to the company. Town of Cortlandville – Improving Private … generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsLump Sum Payments – Legacy Reporting
… When Employees Retire To ensure your employees receive an accurate and timely … you must submit final payment and service information to NYSLRS. After you have made final payments to the employee for any accrued unused, unpaid sick leave, vacation, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOpinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Parking Structures (2017-MS-3)
… entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The purpose of our audit was to determine whether municipal parking …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition … Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts practices for the … orders prior to ordering goods and services and that all Village employees and the Fire Chief are aware of and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218