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City of White Plains – Claims Auditing (2016M-367)

… Purpose of Audit The purpose of our audit was to examine the City’s claims auditing process for the period …

https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367

Bridgehampton Union Free School District – Claims Auditing (2017M-179)

… The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

Webster Public Library - Board Oversight (2018M-125)

… financial information, including details of private funds. Library officials agreed with our recommendations and … planned to initiate corrective action … Webster Public Library Board Oversight 2018M125 …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Arlington Fire District - Purchasing (2018M-43)

… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

Full- and Part-Time Service Credit – En-Con Police Officers Plan

… on the day you begin employment with a participating employer and work on a full-time, continuous basis, we …

https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-credit

George F. Johnson Memorial Library – Library Expenditures (2016M-214)

… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over … George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The …

https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214

Social Security Adjustment – Article 14 Benefits

… is determined using your wages for service with a public employer for which you received retirement credit. The …

https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustment

Full- and Part-Time Service Credit – Regional State Park Police Plan

… on the day you begin employment with a participating employer and work on a full-time, continuous basis, we …

https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-credit

Gananda Central School District – Financial Condition (2014M-62)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in Wayne County and is governed by the Board of Education, which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

Village of North Syracuse – Claims Audit (2014M-131)

… audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. … of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed … thorough and deliberate audit of claims before authorizing payments. … Village of North Syracuse Claims Audit 2014M131 …

https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131

Town of Smithville - Annual and Claims Auditing (2020M-41)

… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Brooktondale Fire District – Purchases and Disbursements (2021M-18)

… policy, were adequately supported and approved prior to payment. There were no recommendations as a result of this …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… Officials did not obtain current proof of residency for all students. Officials did not provide the Board with …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Village of Bainbridge - Conflict of Interest (2019M-72)

… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72

Maine Endwell Central School District – Budget Review (B4-13-14)

… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our review, individual significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14