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Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has … Town of Liberty Justice Court Operations 2016M336 …
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)
… July 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by … Elmira Heights Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Pearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
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)
… policy and regulations do not provide guidance for seeking competition when soliciting professional services. … and amend District regulations to provide guidance for seeking competition when soliciting professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to … $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past … on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingMilford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… the requirements for using a request for proposals (RFP) process which did not provide guidance for professional services when the RFP process would not be required. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalRome City School District – Financial Management (2015M-215)
… Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates … balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board retroactively approved …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, … Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Hauppauge Union Free School District – Overtime (2016M-70)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $105 million. … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The … reconciliations. District officials did not perform any vehicle-based reviews to determine whether District vehicle use was reasonable. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye Neck Union Free School District – Information Technology (2016M-280)
… safeguarded sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … training to protect District assets. Key Recommendations Inventory and classify by security level all PPSI maintained on District computer systems. Ensure that employees receive formal IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of approximately 640. General fund budgeted …
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)
… report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select … Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor … to grant an exemption or maintain the documentation. Of the 278 property tax exemptions totaling $6.2 million, we …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to CMIA; and … for federal program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… the Program The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and by promoting compliance with the Workers’ … self-insurers, and self-insured political subdivisions of the State. Under the Law, the Board and the State …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… received by the Clerk-Treasurer was consistent with his individual employment agreements. Key Findings The … received by the Clerk-Treasurer was consistent with his individual employment agreements, resulting in: … salaries and benefits provided are Board approved. Consult with the Village Attorney about recovering the overpayments …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Masonville Fire District – Financial Activities (2020M-165)
… payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was adequately protected because … personal computer to maintain District financial records and perform online banking transactions. Key Recommendations … adequate documentation, auditing claims before payment and annually auditing the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village of Pittsford – Audit Follow-Up (2017M-51-F)
… Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f