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Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… sales tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly … to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture the sales tax exemption benefits from …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… the appropriate operating fund. Ensure that reserve funds are approved by OSC when the reserves are established. Monitor the balances in specific reserves, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… population of 31,300. The Mayor and the Board of Trustees are responsible for the overall management of the Village. … of the claims for payment against the Village before they are paid. … Village of Spring Valley Financial Activities and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Wyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… whether 75 purchases totaling $27,514 were approved by the Membership because of inadequate documentation. We … Provide better oversight over cash receipts by implementing additional procedures such as requiring at … at fundraising events. Document the bills approved by the Membership. Ensure disbursements for purchases are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… of approximately 4,600 residents and is governed by an elected five-member Town Board. Budgeted appropriations … and that each claim approved is properly supported by original invoices, follows Board-adopted policies, is sufficiently itemized and is approved by the officer whose action gave rise to the claim. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Copiague Fire District – Credit Card Purchases (2019M-98)
… purchases exceeded the District’s travel meal allowance by $5,047. The Board approved 28 charges totaling $5,786 for … Ensure that credit card charges are adequately supported by sufficient supporting documentation which is attached to … with the District’s maximum meal allowance established by District policy. Ensure that the Board only approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… by the SEC will negatively impact investors and make it harder for shareholders to hold corporations accountable. …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of Knox – Town Clerk (2020M-72)
… required time frames. Ensure accountability analyses are prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… written cash receipts policies. Ensure payments are accurately recorded and deposited timely. Ensure all cash receipts records and supporting documentation are retained. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… banking policy or procedures to verify that transactions are proper. Key Recommendations The Treasurer should control … checks. The Board should ensure that all insurance claims are presented to the claims auditor for audit and approval …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Tuxedo – Financial Operations (2014M-284)
… that financial records were complete and did not properly account for justice court revenue. The bookkeeper has the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Saugerties – Justice Court Operations (2015M-47)
… analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47State Agencies Bulletin No. 1882
… of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… manner and ensure the claims are properly supported. The account clerk and/or Director reviews invoices for department …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… fund balance to finance operations. The retirement contribution reserve was overfunded, and the employee benefit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mWorcester Central School District – Unassigned Fund Balance (2016M-1)
… Board of Education. The 2015-16 budget appropriations are $10.9 million. Key Findings The District’s unassigned … benefits District taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Spencerport Central School District – Financial Condition (2016M-254)
… liability reserve and unemployment insurance reserve are overfunded by as much as $2.7 million. Key … at least annually to determine if the amounts reserved are necessary and reasonable and use the excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254