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Westhill Central School District – Procurement (2016M-182)

… Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates … four of the professionals for services totaling $340,729 and paid the agreed upon rates, they did not enter into a … agreements with all professionals. Local Government and School Accountability Contact I …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

Comptroller DiNapoli Statement on New Immigration Ban

… on New York's immigrant population. It found immigrants in New York state comprise 22 percent, or 4.4 million, of the … of 13 percent. Immigrants have stabilized populations in some upstate cities and driven growth in New York City and Long Island. In another report , …

https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-ban

Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36

Town of Hartford – Online Banking and Information Security (2016M-385)

… agreement with the Clerk's private accounting firm or any third party used for IT services to outline the Town's needs and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385

Town of Orangetown – Overtime (2017M-48)

… The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is … total approximately $73 million. Key Findings The Board and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Heuvelton Central School District – Procurement (2023M-55)

… requirements. Key Findings District officials did not always comply with statutory requirements and the … of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and … from 10 vendors totaling $310,212. They also did not have written agreements with four of these vendors. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Village of Shortsville – Board Oversight (2015M-5)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … approximately $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the … engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate … were appropriate and necessary. As a result, the Company made unnecessary disbursements totaling $4,107. … Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight

Caribbean Heritage Month Celebration

… Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, and recognize Caribbean Americans who … Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… and wage payments. Seek recovery of any amounts overpaid to employees. Periodically review accrued leave records. … and indicated they have initiated or planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Village of Westfield – Water and Sewer Operations (2014M-209)

… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program for trucked-in … sampled and conducted all required analytical data tests to ensure waste discharge complies with discharge …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Highland Central School District – Non-Instructional Overtime (2021M-8)

… and monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 … $60,000 of these overtime payments could have been avoided or reduced. 10 employees were overpaid for 189.75 overtime …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8

Sea Breeze Fire District – Board Oversight (2018M-269)

… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m