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Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for … The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, … Key Findings School store deposits during 2015-16 were not made in a timely manner, with the time between collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be used by more than one agency. … Commodities and Consulting are CC (Combined Contracts) and CM (Multi-Agency Contracts for Miscellaneous Services, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsComptroller DiNapoli Releases Municipal Audits
… Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Justice Court (Livingston County) The town justices did not require the clerk to perform monthly bank reconciliations …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … $129.6 million. Key Findings The procurement policy does not require that contracts be awarded through the use of … did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population … the general fund to help finance operations. The Board did not adopt realistic budgets or establish sufficient rates for …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… the higher the employer’s annual payment is likely to be. The total number of billable (active) members as of … Retirement Plans and Options Offered Generally, choosing to offer your employees better retirement plans or benefit options results in a higher annual cost. Employers can also choose to offer …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentState Agencies Bulletin No. 1802
… represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Date(s) Effective paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1802-council-82-dues-increaseCUNY Bulletin No. CU-673
… Council 37 (DC37) Local 384 in Bargaining Units TH are affected. Effective Date(s) Effective as of paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-673-district-council-37-local-384-dues-increaseSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany … are $6.8 million. Key Findings The District has not adopted written policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … accurately billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42State Police Bulletin No. SP-49
… Purpose To notify the Division of State Police of the procedure for … Emergency Response Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers … in Bargaining Units 07 and 17. Members who were assigned to the Y2K detail and were active on January 1, 2000 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-49-1999-2000-emergency-response-payment-employees-represented-policeHudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for billing, collecting and … 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, … approximately $94 million. Key Findings The District did not retain information related to deleted receipts. Officials …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial … through August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash … 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, … approximately $16.6 million. Key Finding The Village did not receive any revenues from one of the cellular colocators …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2010B Refunding Bonds (Subordinate Lien) Official Statement, November 2010 2003A-4V Remarketing Circular, … 2010 2010A Refunding Bonds (Subordinate Lien) Official Statement, May 2010 2003A-8V Remarketing Circular August 2009 …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State Education Department (SED) for … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersVillage of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … with little to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. … Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66