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Greene Central School District – Financial Condition (2016M-17)
… and transfer excess fund balance, where allowed by law, or use the reserve funds for their designated purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Westfield, Town of – Financial Management (2013M-389)
… 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389East Meadow Public Library – Claims Auditing (2017M-275)
… through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of … Board did not audit individual claims prior to payment. Library officials did not obtain the required number of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services … period. Key Recommendation Revise the procurement policy to clearly define the professional services procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… whether employees properly collected fees for all tags issued. Rental fees were not accurately entered in the … office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure that sheets …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79PayServ
… Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… July 1, 2015 through December 1, 2016. Background The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Rome City School District – Financial Management (2015M-215)
… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Great Neck Union Free School District – Fuel (2016M-82)
… was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written … Officials did not investigate variances identified on the fuel inventory reconciliations. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to … The District is governed by an elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of Moriah - Leave Accruals (2019M-168)
… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151DiNapoli Releases City of Troy Budget Review
… resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewSUNY Bulletin No. SU-136
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees SUNY employees … To notify agencies of the procedures for processing Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… The Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four … reserve without including those transfers in the budget process and without soliciting the approval of … and consider including an appropriation in the annual budget to fund the retirement contributions. Develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… From fiscal years 2012-13 through 2014-15, the Board and BOCES officials consistently overestimated appropriations … its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES has restricted more than …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial