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Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)

… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for the period July 1, 2014 … The BOCES, which provides more than 90 educational and administrative services, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194

Albany City School District – Payroll (2017M-97)

… Albany in Albany County. The District, which is governed by a seven-member Board of Education, has approximately 9,600 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97

Town of Kingsbury – Water Fees (2016M-400)

… 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400

Town of Somerset – Budgeting for Sales Tax (2016M-419)

… the Village of Barker within its borders, is governed by an elected five-member Town Board. Budgeted appropriations … Key Recommendations Allocate sales tax as allowed by statute. … Town of Somerset Budgeting for Sales Tax …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419

East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)

… recommendations could not be determined. … audit follow up east ramapo school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107

East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)

… three recommendations were not implemented. … audit follow up east ramapo school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-f

Village of Galway – Claims Processing (2014M-79)

… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The …

https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79

Thurston Fire District – Financial Activity (2016M-430)

… Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430

Town of Hancock – Justice Court Operations (2021M-6)

… not performed and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

New York State Comptroller DiNapoli Statement on Federal Tax Reform

… many New York taxpayers. Both plans would also revise the rules for municipal bonds in ways that could drive up state …

https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reform

Hicksville Union Free School District – Purchasing (2016M-34)

… schools with approximately 5,250 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34

Portville Central School District - Cafeteria Collections (2018M-244)

… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether cafeteria …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Town of Queensbury - Information Technology (2018M-224)

… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … and monitoring user access. Monitored compliance with the acceptable use policy, or developed a formal disaster … or disabling unnecessary local user accounts. Enforce the acceptable use policy and adopt a comprehensive disaster …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224

Schoharie Central School District - School Lunch Operations (2019M-19)

… fund transfers). No one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … and MPLH analyses. Ensure the District obtains the best price when making purchases. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19

General Brown Central School District - Building Renovation Project (2019M-21)

… during the audit period and determined they were supported by adequate documentation and properly audited. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019m

Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)

… over cash receipts and disbursements. Key Findings Cash receipt and disbursement duties were not adequately … contain adequate information regarding bills approved for payment. Key Recommendations Segregate cash receipt and … regarding the bills that membership approved for payment. Department officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-and

Letchworth Central School District - Reserves (2018M-176)

… reasonable levels. Key Findings The written reserve fund policy does not adequately address funding levels resulting … million are overfunded. Key Recommendations Adopt a more comprehensive written policy and review reserves to determine … with statutory requirements and in a manner that benefits taxpayers. District officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176