Search
Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an … reasonable budgets and managed fund balance responsibly in accordance with statute. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Somerset – Budgeting for Sales Tax (2016M-419)
… of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, … million. Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales tax as allowed by statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… of Seneca Fall’s (Town) progress, as of September 2022, in implementing our recommendations in the audit report … Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fVillage of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Forks Fire District #3 - Financial Planning (2018M-20)
Forks Fire District 3 Financial Planning 2018M20
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Village of Lisle - Board Oversight (2018M-124)
… records. Employees were not always paid at Board-approved rates. All nine hourly employees were underpaid by a total of … records. Ensure employees are paid at Board-approved rates. Village officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124II.4.B Basis of Accounting – II. New York State Financial Accounting
… 3.D - Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingJustice Court Fund - Town and Village Court Revenue Report Data Description
… December through November (report months processed in the calendar year) Prior year report months (distribution … prior year distribution Distribution Determination Complex set of State Statutes Uniform Justice Court Act §2021 Local …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… F , in PDF Forms Only , in MS Word format Responses to Questions Amendment #1 , Issued May 14, 2025 Amendment #2 …
https://www.osc.ny.gov/procurement/rfp0010IFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… disaster recovery services for the printing, sorting and mailing of payroll checks and tax forms as detailed in the … disaster recovery services for the printing sorting and mailing of payroll checks and tax forms as detailed in the …
https://www.osc.ny.gov/procurement/ifb0001City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeSouthwestern Central School District – Claims Processing (2016M-356)
… through July 11, 2016. Background The Southwestern Central School District is located in the Towns of Busti, Ellicott … Southwestern Central School District Claims Processing 2016M356 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Scio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Red Hook Central School District – Follow Up (2007M-66-F)
… to assess the District’s progress, as of August 1, 2013, in implementing our recommendations in the audit report released in July 2007. Background The Red Hook School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were … within the Town of Candor. The Company is governed by a five-member Board of Directors. Expenses for 2013 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityWestchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the … March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the … located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Keene Central School District – Claims Processing (2015M-299)
Keene Central School District Claims Processing 2015M299
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299