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Town of Kirkwood – Justice Court Operations (2016M-414)
… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… and approved prior to payment. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and Rules Section …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsSmithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not authorize an appropriation for a project, which prevented it from establishing the total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Portville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Amusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair … To determine if the Department of Labor is adequately monitoring and enforcing safety conditions of amusement park and fair …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyLynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established … Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Town of Lake Pleasant – Credit Cards (2016M-432)
… the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance … establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits on the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… complete report - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … Determine whether the County of Otsego Industrial Development Agency COIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaEast Islip Public Library – Cash Receipts (2017M-223)
… of Audit The purpose of our audit was to determine whether Library staff properly collected, recorded and deposited cash … period July 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. … East Islip Public Library Cash Receipts 2017M223 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Frontier Central School District - Procurement of Professional Services (2018M-98)
… the District procured professional services in accordance with Board policies and applicable statutory requirements and … professional services. District officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… January 1, 2013 through January 30, 2015. Background The Niagara County Industrial Development Agency is an … Niagara County Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… accounting records or prepare and provide the Board with monthly financial reports. Thirteen percent of FFI and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Red Hook - Financial Condition (2018M-171)
… to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will … policy to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Review of Growe Technologies Inc.
The objective of our examination was to determine whether Downstate conducted an appropriate procurement under contract TQ00015 for the services provided by Gro
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incAndover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected … $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards to record the time …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Village of Lewiston – Purchasing (2013M-45)
… in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45New York State Employees and Federal Funding – Federal Funding and New York
… provision of services like workforce training and in-home care for older New Yorkers; and prevention of fraud in use of … Relations, Office of 0 93 0.0% Ethics and Lobbying, Independent Commission on 0 68 0.0% Executive Chamber 0 168 … Entity Consolidated Financial Statements and Report of Independent Certified Public Accountants, June 30, 2024 and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-funding