Search
Village of Northville – Joint Youth Activity Program (2016M-339)
… activity’s financial activities were properly recorded and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background The joint youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Sewanhaka Central High School District – Student Fees (2016M-296)
… Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… accounts by the housing assistant supervisor and the account clerk. Key Recommendations Establish written policies …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260DiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… between 2013 and 2018, from 46,696 to 25,334, according to a report issued today by New York State Comptroller Thomas P. … example, actions taken by the UCS have helped speed the resolution of pending cases. The UCS has been working to … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Town of Mayfield - Town Clerk (2016M-29)
… the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed … the Clerks financial operations for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Village of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Avon Central School District – Information Technology (2016M-123)
… District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which … for password management; protection of personal, private and sensitive information (PPSI); wireless technology; remote …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Lake George Fire Company - Cash Receipts (2015M-216)
… whether Company collections were properly accounted for and deposited timely and intact for the period January 1, 2013 through April 30, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Manhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … that District officials developed written procedures for processing or approving separation payments and there was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Sherman Central School District – Claims Processing (2016M-352)
… to examine the claims audit process for the period July 1, 2014 through September 9, 2016. Background The Sherman … Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which … totaled approximately $9.5 million. Key Findings The Board and District officials have not developed adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… health insurance contributions for the period July 1, 2014 through January 5, 2016. Background The Union Springs … located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… for the period January 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is … operations for the period January 1 2008 through March 17 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… assets for the period January 1 through December 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Sodus Central School District – Financial Management (2016M-392)
… the District’s financial management for the period July 1, 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… operations for the period June 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, … of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Town of Virgil – Justice Court Operations (2015M-77)
… The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of approximately $69,000 in fines and fees during 2013 and 2014. Key Findings The Justice does not ensure the clerk is …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016. Background The Cato-Meridian … is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCorning City School District – Procurement (2016M-222)
… District's procurement practices for the period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146