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Town of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCounty of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… and paid for by taxpayers," DiNapoli said. "Thanks to my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he will be held accountable." …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIslip Union Free School District – Payroll (2017M-291)
… through July 31, 2017. Background The Islip Union Free School District is located in the Town of Islip in Suffolk … Islip Union Free School District Payroll 2017M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Warrensburg Central School District - Financial Condition Management (2017M-265)
… overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… by an elected Mayor and an eight member elected Common Council. Results of Review Based on our limited procedures, … some improvements. Of the seven audit recommendations, three were fully implemented, three were partially implemented and one was not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fPoland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… $130,000 and $190,000 annually if the District offered family plan coverage buyouts of $4,500 or $6,000 and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mHalf Hollow Hills Central School District – Procurement (2016M-239)
… The Half Hollow Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates nine schools … Key Finding The District procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Albany City School District – Payroll (2017M-97)
… Background The Albany City School District is located in the City of Albany in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Voorheesville – Claims Processing (2014M-135)
… 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is … claims were for appropriate purposes, adequately supported and properly audited and approved. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. … by the Treasurer. Key Recommendation Consider creating and designating both a Treasurer and a Clerk position as Village employees to ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Use competitive methods to select seven of 25 professional service providers who were paid $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Village of Galway – Claims Processing (2014M-79)
… Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected Board of Trustees that comprises a Mayor and two Trustees. Reported expenditures for the fiscal year … totaled $61,068. Key Finding Village officials established and follow a good system of internal controls for the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79West Seneca Fire District #3 - Capital Reserves (2019M-248)
… The District did not publish the required legal notices for five expenditures totaling $180,000 that were subject to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of Johnstown – Payroll (2014M-55)
… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Fishkill – Audit Follow-Up (2013M-246-F)
… operations. The Recreation Department’s revenues for 2011 and 2012 were $315,222 and $383,957, respectively. Results of Review Based on our limited procedures, it appears that the Town has made progress implementing corrective action. Of the six …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-f