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Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns … The Board adopted budgets for the general fund that were not structurally balanced because the Board routinely relied …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities … operate youth development programs for children residing in these municipalities. The governing boards of the three … the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial … and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … for the 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Barnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate … 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which … totaled approximately $245,000. Key Findings The Board did not enforce the financial provisions in its bylaws and did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students … to fund operations, of which $3.9 million (80 percent) was not used. The Board has not adopted a plan that addresses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Hudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report … recommendation was implemented. Two recommendations were not implemented. By not implementing the recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fTown of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the … 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. … The Board established an effective claims auditing process to ensure that claims were properly audited before payment …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244CUNY Bulletin No. CU-361
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article II of the DC 37 Union Contract Agreement. Affected Employees Employees in Bargaining Units TH and CC represented by DC 37, Local 384 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-361-district-council-37-local-384-dues-and-agency-shop-feeEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… the District’s operations. Results of Review Based on our limited procedures, it appears that the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107Limitations – Special 20- and 25-Year Plans
… limited based on your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is … by more than 20 percent, the amount above 20 percent will not be included in your FAE calculation. Tier 6 If the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsTown of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … underestimated budget revenues in previous years and did not adopt a policy to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … for the 2015 fiscal year. Key Findings The Board has not adopted a purchasing policy, code of ethics or an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not … Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for the … 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … $101 million. Key Findings The Department Director did not develop procedures to segregate cash receipt duties or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … $3.2 million. Key Findings Cash receipt duties were not adequately segregated and compensating controls were …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not adequately manage and monitor network user accounts to …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… at the District. Key Findings District officials did not properly bill tuition for nonresident foster care … had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWashington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether … policy and competitive bidding laws are adhered to when purchasing goods or entering public works contracts. … officials and employees adequately document actions taken when soliciting bids and quotes and retain documentation …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The … As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 … to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185