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Village of Margaretville - Fiscal Management (2018M-78)

… needs. Key Recommendations Adopt realistic budgets based on historical or other known trends. Use surplus general fund … funding needed reserves, reducing Village property taxes. Develop comprehensive multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Chautauqua Utility District – Banking (2017M-121)

… The Board has not adopted comprehensive written policies or adequately segregated financial duties to properly monitor …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

Schalmont Central School District – Financial Condition Management (2018M-15)

… operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Clifton-Fine Central School District – Financial Condition (2017M-297)

… and the use of fund balance in the annual budget. Use money in the debt service fund to pay related debt service …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to … raised in the Town’s response letter. … Town of Aurora Real Property Acquisition and Sale 2018M64 …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 … between four to six weeks later. Clerk fees and real property taxes were not always deposited within the required … receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

About the Common Retirement Fund – What Every Employer Should Know

… Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York State Comptroller …

https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fund

State Agencies Bulletin No. 329

… are used for reporting benefit coverage only; there is no money deducted from the employees' paychecks. Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-message

Village of Medina – Ambulance Service Billings (2014M-326)

… bills. The Board allowed a third party to collect Village money. The rates for service types indicated by the patient …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326

Brighton Central School District – IT Asset Management (S9-22-6)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. District …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 5 percent of the … and complete physical inventories and compare results to inventory records. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Seaford Union Free School District – Extra-Classroom Activities (2016M-291)

… statements or other detail sufficient to support that all money collected is included in deposits. … Seaford Union Free …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… Board resolutions or policies that include the reasons why money is being set aside, financial objectives for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Green Tech High Charter School – Resident Tuition Billing (2015M-2)

… performed for all resident districts and credit back any money due as a result of errors made on billings during the …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2

Town of Fulton – Justice Court Operations (2017M-6)

… the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of Fulton Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The Department … a timely manner. Review and reconcile vendor payments of online receipts to the cash receipts records. … Town of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81