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Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyWashington County – Procurement (2017M-224)
… number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek competition …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … the District’s Ethics and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. … Warren County Occupancy Tax and …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … records and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… for a limited period of time, and you enter employment after the expiration date, you would not be eligible for …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bCUNY Bulletin No. CU-395
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount Assistant Chief Architect $34.30 Assistant Chief …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) … ability to make informed financial decisions and increased the risk that errors or irregularities could occur. The Treasurer did not properly record all financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOlean City School District – Reserve Funds (2022M-187)
… reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… – pdf] Audit Objective Determine whether Addison Central School District (District) officials sought competition for the procurement of professional services. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Pleasantville Union Free School District – Claims Auditing (2022M-136)
… Objective Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that … trained or had necessary access to District records for the claims auditor to effectively perform the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Irvington Union Free School District – Fixed Assets (2022M-89)
… assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in … Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s … Key Recommendations Maintain complete, accurate and up-to-date fixed asset inventory records. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89City of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. … City of Jamestown Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Town of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … members and the Town Supervisor, and is responsible for managing Town operations and overseeing the Town’s … audit period. The Supervisor has not filed the required AUD with OSC for the past three years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Albany County – Sexual Harassment Prevention Training (S9-23-05)
… [read complete report – pdf] Audit Objective Determine whether County of Albany (County) … B includes our comments on issues raised in the County’s response letter. … audit statewide county albany …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31