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Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… of Audit The purpose of our audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key … balance. District officials did not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Lakeland Central School District - Reserves Management (2019M-113)
… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the … Board’s policy. District officials generally agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… individuals in accordance with relevant provisions of the New York State Public Housing Law and regulations prescribed by the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186DiNapoli Statement on Governor's Veto of Transparency Legislation
… sponsors, Senator Cooney and Assemblywoman Solages, to keep pushing for it and keep taxpayers informed about …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Eden - Real Property Tax Exemptions (2018M-231)
… 20 exemptions totaling over $1.4 million that were not properly supported by adequate documentation. Did not … or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Ausable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts … February 27, 2014. Background Putnam County is composed of six towns and three villages and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Roslyn Union Free School District – Cash Receipts (2016M-241)
… Eight of 30 receipts we tested were held between 11 and 30 days before being deposited in the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… by a resolution that includes the rationale, objective and funding level. … East Islip Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Bellmore Union Free School District – Payroll (2023M-129)
… recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether Bellmore …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129