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Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Integrity
… Online resources for state agencies researching the integrity of a propsective …
https://www.osc.ny.gov/state-vendors/vendrep/integrityDolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over personal, private and sensitive information in the District’s financial system … Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Stafford Fire Department, Inc. - Financial Management (2023M-110)
… budgets. Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset and equipment purchases. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Lake Luzerne – Procurement (2022M-95)
… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods … The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town … goods and services totaling $561,829 or 48 percent of the purchases reviewed. Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . … $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46IX.2.A Acronyms – IX. Federal Grants
… System HHS Department of Health and Human Services HUD Housing and Urban Development IGPMS Integrated Grant and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsTown of Greene – Justice Court Operations (2021M-95)
… Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the … in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water … a population of about 58,000. An elected three-member Board of Commissioners, comprising a Chairman, Secretary and …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … Determine whether the BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Red Hook – Information Technology (2020M-89)
… required or sufficient IT policies, provide users with IT security awareness training, or develop a disaster recovery plan. Officials were … comprehensive IT policies and provide employees with IT security awareness training. Develop procedures for …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Village of Hilton - Financial Management (2020M-31)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of subsequent years’ budget appropriations. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… - pdf] Audit Objective Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job worked the hours the Village compensated … and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Overview – Special 20- and 25-Year Plans
… on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these … before April 1, 2024, your FAE was the average of your highest five consecutive years of earnings. …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewVillage of Old Westbury – Justice Court (2017M-64)
… June 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64