Search

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, … The Board has not established criteria and procedures for selecting projects and subleases. The Board does not …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… 2013 are $155,251,604. The County Department of Weights and Measures (Department) is under the general oversight of … Committee (Committee). Key Findings The Committee and Board have not established effective internal controls … collections. As a result, there are no written policies and procedures covering revenue collections and a lack of …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the … is governed by a Board which comprises nine members who are appointed by the Town of Hamburg Board. The Agency … economic goals or other terms of the project agreements are not met. Agency officials did not have a system to track …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

… Eligibility You will be eligible to retire with 25 or more years of creditable service, … or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; … 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying …

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use … for 72 parts totaling $3,208, we could not determine what vehicles were repaired or whether the cost of the parts …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

Rockville Centre Union Free School District – Information Technology (2023M-140)

… protect District computers and the data contained therein. Six nonstudent network users (22 percent) did not receive …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of … Implement corrective action to the CPA management letter recommendations. Village officials generally agreed …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Smithtown – Departmental Operations (2017M-66)

… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… hold public hearings as required before entering into and signing fire protection and ambulance service contracts. Key … Hold a public hearing annually prior to entering into and signing contracts with the fire and ambulance companies. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Town of Berne – Board Oversight (2021M-77)

… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Bolton Central School District – Financial Condition (2013M-58)

… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises … implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys collected …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Chateaugay Central School District – Leave Accruals (2016M-149)

… of the 15 employees’ records we reviewed. The cumulative effect of these errors is that, as of January 31, 2016, four …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … Determine whether the Town of Throop Town Supervisor and Town Board Board …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10