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Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … The Village of Cape Vincent is located in Jefferson County and has a population of approximately 700. The Village …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… complete report - pdf] Audit Objective Determine whether Village officials properly account for and enforce the … collection of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Berkshire – Board Oversight (2023M-122)
… for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Opinion 97-23
… corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … 16-a of the General City Law, section 1402 of the Not-For-Profit Corporation Law, section 176-b of the Town Law and … than one fire company (General City Law, §16-a[10], Not-For-Profit Corporation Law, §1402[c][3], Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Germantown Fire District – Board Oversight (2014M-166)
… Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and … in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Cost-Saving Ideas: Justice Court Consolidation Process
… Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processVillage of Alfred – Information Technology (2017M-236)
… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable statutes and whether Authority officials ensured that the Information …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyWashington County – Procurement (2017M-224)
… Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The … comprised of the town supervisors from each of the County's 17 towns. Budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns … The District, which has approximately 1,880 students, is governed by a nine-member Board of Education. General fund … its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247CUNY Bulletin No. CU-395
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Rushville - Board Oversight and Information Technology (2018M-118)
… and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. … Village of Rushville …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … cash receipts and disbursements were properly accounted for during the period July 1, 2015 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraMarcellus Central School District – Procurement (2016M-230)
… the District’s procurement practices for the period July 1, 2014 through January 31, 2016. Background The Marcellus … District, which operates three schools with approximately 1,750 students, is governed by an elected seven-member Board … seven professional service contracts totaling almost $1.1 million without the benefit of competition, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230