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Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… claims auditor received the necessary training to carry out the claims audit policy. A count of all stored goods was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andHyde Park Central School District - Fixed Assets (2019M-103)
… as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Cairo - Fuel Management (2019M-150)
… safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomState Agencies Bulletin No. 1735.3
… Employees in annual positions, including those working on a part-time basis, who meet the eligibility criteria are … seasonal and other non-statutory positions to $15.00 for State employees whose job location is within the five … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesOpinion 91-29
… telephone and television charges, and gifts); (procedure to make fire department recipient of tax moneys); (power to require treasurer to be bonded) -- Recipients (procedure … for neglect, failure to perform, or violation of his or her duties. The association's board or trustees may require …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key Recommendations Adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Olean City School District – Financial Management (2016M-210)
… period July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Bradford Central School District – Financial Management (2016M-253)
… Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid levying taxes at a level greater than needed. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Monticello Central School District – Budgeting (2014M-97)
… needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the … and expenditures to avoid raising more real property taxes than necessary. Reduce the amount of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Groton Central School District – Financial Management (2014M-288)
… by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations … compliance with statutes. Stop raising more real property taxes than necessary. … Groton Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Morris Central School District – Fund Balance Management (2023M-47)
… transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated … corrective action. Appendix B includes our comment on issues raised in the District’s response. … audit Morris …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Prattsburgh Central School District – Financial Management (2020M-108)
… manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … unable to provide adequate oversight of those performing her duties. The Board did not perform an annual audit. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance. As a result, the District levied more taxes than needed to fund operations. The Board overestimated … take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementLyme Central School District – Financial Management (2024M-87)
… by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. Appropriated fund balance to … surplus fund balance during the same period ranging from 16 to 19 percent of the upcoming year’s budget, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Allen – Town Clerk Collections (2024M-120)
… Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … Town Supervisor (Supervisor).The Clerk accurately recorded tax collections but did not always deposit collections in a … to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Unified Court System Bulletin No. UCS-232
… The payment amount will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-232-december-2016-unified-court-system-ucs-uniform-and-equipment