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Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. … Beaver Dams Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… property tax exemptions. Key Findings The Assessor did not properly administer forest land, religious and veteran’s … the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … Town officials agreed with our recommendations and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … $103.3 million. Key Finding District officials have not established a policy or written procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… and properly accounted for. Key Findings The Board did not designate a property control manager. None of the 39 … assets with values that exceed the established threshold have a tag affixed identifying them as District property. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Belleville-Henderson Central School District - Information Technology (2019M-128)
… access, use and loss. Key Findings District officials did not provide IT security awareness training to all employees. District officials did not develop … private and sensitive information. The District did not have a disaster recovery plan. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mXVI.4 Overview – XVI. Financial Reporting
… policies for selected specialized areas that apply to agencies in the State reporting entity, accountability for some of … the Office of the State Comptroller. Some policies apply to all agencies while others affect only selected agencies. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewCUNY Bulletin No. CU-823
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Harrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s claims … the responsible claims auditor. Non-BOCES claims that did not have adequate supporting documentation were approved for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mLittle Flower Union Free School District – Tuition (2015M-233)
… Purpose of Audit The purpose of our audit was to review tuition billing and collection procedures for the … approximately $6.8 million. Key Findings The District does not have contracts with four home school districts or counties. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … and $33,500 in the sewer fund. Key Findings The Board did not provide adequate oversight of the fiscal duties of the … audit of the Clerk-Treasurer’s records and reports would have identified the serious deficiencies in the accounting …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Unified Court System Bulletin No. UCS-268
… to Internal Revenue Code Section 61, certain fringe benefits including employer-funded group legal service … taxable gross wages, for tax withholding purposes, and reflected on the 2018 Form W-2 (Wage and Tax Statement). Effective Date Paychecks dated November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsTown of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … budget-to-actual reports from the Supervisor, it did not develop and adopt accurate budgets that were based on … The Board has not adopted a policy, and Town officials have not developed procedures, to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 … the adopted rate schedule. Routinely reconcile billings to medical services provided. Consider addressing whether the …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95City of Glen Cove -- Budget Review (B17-7-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … fund balance deficit to $369,649. City officials did not fully implement the recommendations in our prior budget …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Chittenango Central School District – Financial Management (2016M-294)
… review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfGeneseo Central School District - Online Banking (2019M-172)
… the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to online bank accounts was limited. Provide information technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172