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Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The … of this audit. … Valley Stream Union Free School District 30 Purchasing 2016M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether … Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … and emergency services for the Town of Afton. The Company’s Oversight Board comprises seven elected members. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialOpinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Half Hollow Hills Central School District – Procurement (2016M-239)
… procurement procedures for the period July 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central … Key Recommendations There were no recommendations as a result of this audit. … Half Hollow Hills Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate oversight of the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Operational Advisory No. 7
… with each Business Unit (BU) and Department Code (DC). The information in SFS was created at the time of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateChili Public Library – Board Oversight (2015M-130)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mFonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… and leave accruals for the period July 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsGreene County Industrial Development Agency – Management Practices (2013M-95)
… Development Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. … reported 10 active projects and processed 29 applications for assistance during our audit period. Key Findings GCIDA … issuance of bonds with a bank. GCIDA had formal criteria for selecting which firms and businesses received sponsorship …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementAccounts Payable Advisory No. 50
… An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsMassapequa Water District (2014M-100)
… the entire incorporated village of Massapequa Park and part of the hamlet of Massapequa. It is governed by an …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Walworth-Seely Public Library – Board Oversight (2014M-260)
… The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the … transactions are subject to the same purchasing policies and procedures as all other Library purchases. … …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by … review of leave time records. District officials do not ensure that access rights to the payroll and human …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Pearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the … River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234