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BOCES Milk Bidding (2018-MS-2)
… resulted in receiving multiple bids for participating school districts (districts). Bidding cooperatively: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer organization … that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The … Clifton Park Volunteer Fire Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Hancock – Transfer Station Operations (2016M-255)
… 31, 2015. Background The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The … is governed by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the … East Syracuse Minoa Central School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessGlens Falls Housing Authority – Tenant Rents (2014M-370)
… Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a seven-member Board of Commissioners, was established …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Hempstead – Budget Review (B7-14-4)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to … tax levy limit. Key Recommendations The Board must adopt a local law overriding the tax levy limit before they adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of Morris – Board Oversight (2013M-75)
… Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … or to payroll registers, to ensure that the payees and amounts agree. We reviewed 130 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Tyrone – Financial Management (2014M-343)
… The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … balance that must be maintained for sufficient cash flow and other purposes. Develop structurally balanced budgets and a formal, comprehensive multiyear plan for restoring fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled approximately $75.7 … time without adequate leave records to support the payroll calculations. The City’s payroll recordkeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… guaranteed energy cost savings of $4.1 million over the life of the contract and an additional $204,000 as a result … in reduced energy consumption costs over the EPC’s life. Key Recommendations There are no recommendations in …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceWheelerville Union Free School District – Fund Balance (2016M-9)
… through June 30, 2015. Background The Wheelerville Union Free School District is located in the Town of Caroga in … Wheelerville Union Free School District Fund Balance 2016M9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Babylon Union Free School District – Financial Condition (2016M-32)
… appropriations that were not needed. The Board transferred funds to the District’s reserves without calculations or … funding levels and the conditions under which the funds will be used or replenished. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Westhill 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-182Chenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Nanuet Union Free School District – Payroll (2015M-287)
… of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate … saving measures such as alternate work schedules to help reduce overtime costs. Ensure overtime information given to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… fund with little oversight or other compensating controls. Manual checks are not always audited and approved before they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257