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Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, … The purpose of our audit was to evaluate the Towns Justice Court operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed the … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Village of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Wantagh Union Free School District – Financial Condition (2016M-363)
… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background The Roosevelt Union … Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million. Key Findings District … did not consistently adhere to established policies and procedures and ensure that goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Village of Old Brookville – Cash Receipts (2015M-286)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Mount Markham Central School District – Reserve Funds (2016M-73)
Mount Markham Central School District Reserve Funds 2016M73
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… which operates one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionNorthville Public Library – Cash Disbursements (2015M-53)
… Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The … providers from having direct access to the Library’s bank accounts. Establish policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of German Flatts – Fiscal Stress (2015M-217)
… to be maintained. The town-wide general fund relied on revenue anticipation notes (RAN) to fund operations. The … the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to finance Town operations. Develop …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board … Background The Pultneyville Fire District is a district corporation of the State, distinct and separate from the Town of Williamson, Wayne County, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … primary residence and the total household income must be $500,000 or less) and the school district where the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditPearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Williamson Central School District – Procurement of Professional Services (2016M-55)
… District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates … $22 million. Key Findings The purchasing policy and regulations do not provide guidance for seeking … $5,000. Key Recommendations Revise the procurement policy and amend District regulations to provide guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesCanastota Central School District – Payroll (2016M-56)
… and take action within the law to recover those funds, evaluate the eligibility review process for separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… process for the period July 1, 2013 through November 19, 2014. Background The Millbrook Central School District is … of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which … Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… for the period July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The … to employees, the respective taxing authorities and its own fees. The Business Manager enters most adjusting …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, … in Ontario County. The District, which operates one school with approximately 820 students, is governed by an … ManchesterShortsville Central School District Procurement of Professional Services 2016M157 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalGreat Neck Union Free School District – Fuel (2016M-82)
… 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town of … Great Neck Union Free School District Fuel 2016M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye Neck Union Free School District – Information Technology (2016M-280)
… July 1, 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of … Rye Neck Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280