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Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… 20, 2013. Background The Claryville Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which covers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Special Accidental Death Benefit – State Police Plan
… equal to your salary at the time of your death reduced by: The amount of the accidental death benefit payable prior …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Company, which has approximately 30 members, is governed by an elected nine-member Board of Trustees. Expenditures … Provide oversight of the Treasurer’s activities by requesting and reviewing financial records. Review and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mVillage of Altamont – Justice Court Operations (2016M-199)
… which has approximately 1,720 residents, is governed by an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, the Court collected …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to students were nutritious and prepared in the most … were approximately $285,000. Key Findings Meals cost more to prepare than the revenue generated by meal sales. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent payments received … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246State Police Bulletin No. SP-218
… Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. Effective Dates … the dues for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesState Police Bulletin No. SP-225
State Police Bulletin No SP225
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesRamapo Catskill Library System – Procurement (2015M-84)
… officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library … when purchases that exceed the bidding threshold are made on behalf of member public libraries. Adopt a procurement …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Brocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … New Rochelle in Westchester County and operates 11 schools with 11,068 students and 2,146 employees. The District is … that can be used if these moneys are no longer available to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, … Nassau County. The District, which operates four schools with approximately 1,700 students, is governed by a … insurance reserve balance and transfer excess funds to fund balance or other reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… one school with approximately 400 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectWashington County – Procurement (2017M-224)
… period January 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York … Washington County Procurement 2017M224 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 … 20-member Board of Supervisors. The County’s Department of Weights and Measures is responsible for protecting consumers … occupancy tax revenue. The Director of the Department of Weights and Measures did not conduct inspections of all …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346