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Manhasset Union Free School District – Separation Payments (2016M-150)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Contract Advisory No. 22
… status. Contracts meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year … or “Complete” status. Agencies should make every effort to facilitate the closing of aged contracts, including making … PO Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … and includes specific guidance and requirements to ensure the claims auditor adequately performs her duties. … quotes, bids and government contract information to ensure that the vendors’ prices are correct. … Sherman …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… Purpose of Audit The purpose of our audit was to examine the collection of student fees for test preparation classes, advanced …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… take corrective action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mEast Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Lancaster Central School District – Financial Management (2022M-37)
… officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not … annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. … real property tax levies that were higher than necessary. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is … million in total. We also reviewed supporting documents to verify that procurements and subsequent payments were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Owasco – Financial Management and Procurement (2021M-70)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Locke – Financial Condition (2020M-111)
… As a result, it levied more taxes than necessary to sustain operations. The Board did not adopt budgets with … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… the amount of outstanding tickets or consider alternatives to increase collections. Key Recommendations Adopt policies … rate and review aging reports for outstanding tickets. To increase collections, consider license plate readers, … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Sidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Washingtonville Central School District – Reserve Funds (2014M-45)
… and use any surplus amount to reduce real property taxes or finance one-time expenditures. … Washingtonville …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45