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Half Hollow Hills Community Library - Fund Balance (2018M-127)
… does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the … (7 percent), resulting in the project not being able to repay interfund advances made from the general fund. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95CUNY Bulletin No. CU-117
… Safety Sergeants Campus Security Assistants Effective Date Check of 6/28/01 Background Eligibility criteria and amounts defined in Attachment APaid in employee's regular check Agency Actions Enter into the Time Entry Panel: … Amount: Amount to be paid Payroll Register and Employee's Check/Advice The earn code UA6 and the payment amount will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… for the Purposes of State Aid to ensure the timely receipt of transportation State aid. Key Recommendation … the prompt submission of Form SA-16 to ensure timely receipt of eligible transportation State aid. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … June 1, 2016 through July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The … Village of CrotononHudson Payroll 2017M200 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planGrand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund … 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The … operates five schools with approximately 2,980 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… July 1, 2014 through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. … Liberty Central School District Financial Operations 2016M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Elmont Union Free School District – Financial Condition (2017M-82)
… Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 million. Key Findings The District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and … July 1, 2014 through May 18, 2016. Background The purpose of our audit was to review the School's procurement and … Westminster Community Charter School Procurement of Professional Services 2016M375 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Sagaponack – Claims Processing (2017M-124)
… Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of … policy to obtain goods and services at competitive prices. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… has approximately 3,900 residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… ensured network access and information technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and