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Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to … our comments on issues raised in the Town’s response letter. … Town of Aurora Real Property Acquisition and Sale …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village … 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by … of 18 such claims that we audited totaling $163,725 were not authorized for such payment under Village Law. Noteworthy …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Half Hollow Hills Community Library - Fund Balance (2018M-127)
… Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Creditable Service – En-Con Police Officers Plan
… for service retirement eligibility. Service performed in titles other than those mentioned will count toward your vested, disability and death benefits but not toward your 25-year service retirement benefit. Page …
https://www.osc.ny.gov/retirement/publications/1822/creditable-serviceMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Consider imposing fees for probation supervision and drug screening. … Madison County Probation Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were not performed and cash balances exceeded known liabilities by … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Operational Advisory No. 6
… (OSC) completed recording all re-appropriations contained in the 2024-2025 fiscal year enacted budget. All … It is recommended that all Agencies read Chapter XVII in its ENTIRETY, since it contains valuable reminders related … 31, 2025 by utilizing the SFS report NYKK0004 as detailed in the Guide to Financial Operations, Chapter XVII, Section, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTown of East Otto - Information Technology (2018M-156)
… for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of … a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… most nonresident tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures … dates for nonresident students placed at the District to the School Business Executive. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Enterprise Charter School – Enrollment and Billing (2014M-378)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for … 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member … approximately $5.6 million. Key Findings The School does not periodically verify student residency information on file …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by local …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little … but instead experienced operating surpluses and did not use appropriated fund balance. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, … District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Wallkill Central School District – Financial Management (2015M-294)
… Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund … reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. … Wallkill …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … card purchases without receipts totaling $1,916 and were not required to obtain prior authorization to make 204 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … production carried on for profit. The Assessors did not review the exemptions calculated by the Real Property Tax …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Ulster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8