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Village of Newport – Financial Management (2017M-12)
… purpose of our audit was to determine whether the Board and Village officials adopted reasonable budgets and adequately managed the Village’s financial condition for … of fund balance the Village should maintain. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 … more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation. Because each … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… which, as a fringe benefit, should have been reported on his W-2 for income tax purposes. Key Recommendations … with our recommendations. Appendix B includes our comments on the issues that were raised in the Village’s response …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Westbury Water District – Purchasing (2015M-261)
… is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is … require the use of purchase orders when purchasing goods and services. The procurement policy does not require the … that purchase orders are issued prior to ordering goods and services. Consider amending the procurement policy to …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261State Agencies Bulletin No. 184
… from the PS Query database according to the procedures in Payroll Bulletin #175. Affected Employees Staff who use PS … were retained. After the records were purged, the percent sign (%) was removed from the remaining, renamed queries, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/184-purged-queriesCUNY Bulletin No. CU-142
… payments for Carpenter titles. If an employee works on a paid holiday, the employee is eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-142-holiday-pay-carpentersTown of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town has two …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) … State Comptroller are required to ascertain the Board’s expenses. We performed certain procedures, which were agreed to by the Board, to ascertain the expenses it incurred in administering the Program for the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for … not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. … procedures to ensure Medicaid claims were submitted and reimbursed. Service providers (providers) did not … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of Moriah - Leave Accruals (2019M-168)
… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Pittsfield Fire District – Board Oversight (2016M-305)
… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305IX.12.A Key Provisions – IX. Federal Grants
… the CMIA: Federal agencies must make timely grant awards and fund disbursements to states; States must draw federal … of covered federal programs may also be subject to CMIA; and Federal agencies and states must minimize the time from: the date on which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsTown of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Village of Pittsford – Audit Follow-Up (2017M-51-F)
… 1,400. The Village is governed by an elected Board of Trustees (Board), which is composed of four Trustees and the Mayor. The Village’s annual budget for the … and user charges. Results of Review Based on our limited procedures, the Village has demonstrated limited progress …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fPearl River Union Free School District – Competitive Procurement (2015M-363)
… requirements. Key Recommendations District officials should establish and implement written purchasing procedures. The Board should ensure that District officials use competitive methods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Williamson Central School District – Procurement of Professional Services (2016M-55)
… Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when … soliciting professional services. The District did not have formal written agreements with all professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-services