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Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. … Limestone Volunteer Firemen …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Monroe County – Golf Course Contract Management (2014M-111)
… County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, 2014. … Legislature govern County operations. The operating budget for the 2014 fiscal year totals approximately $1 billion. Key … a County bank account. The operator did not perform or pay for a number of duties, including contractually obligated …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… to determine if the Board monitored approved projects for the period January 1, 2013 through April 30, 2014. … directly billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not … with the Uniform Tax Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectState Agencies Bulletin No. 999
… transactions in PayServ that fall under the program. For additional information on the Retirement Incentive … Incentive Reason Code when submitting transactions for employees who retire under the 2010-11 Retirement … Incentive Program. Existing Reason Codes must be used for employees whose retirements are not a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 1201
… agencies of changes to the data entry and processing of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN Decoupling Affected Employees Agencies … transactions have been changed as follows: When the target employee has a National Id (Social Security Number), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservReal Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within … County Real Property Tax Services Office, as necessary, for any technical assistance. … Real Property Tax Exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through … the Board adopted inflated budgets each year, excess fund balance levels increased and more property taxes were levied …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Falconer Central School District – Financial Management (2016M-146)
… retained $5.7 million in a debt reserve and overfunded the employee benefit accrued liability reserve by $220,000 (20 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the … duties. The District’s payroll certification procedures do not require the accountant to trace the payroll amounts to … days worked. The payroll certification procedures do not require the use of payroll change reports; instead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationFire Island Union Free School District – Claims Auditing (2023M-114)
… another five requestor copies, which prevented the Board from ensuring that the Business Office had authorized payment … claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114DiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August compared to the same month in 2022, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustFine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81License Fee Revenues (Follow-Up)
… for ensuring that consumers and businesses benefit from a fair and vibrant marketplace. The Department issues … methods to identify businesses that operate without a required license. The objective of our follow-up was to …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followStamford Central School District – Fund Balance Management (2022M-199)
… related expenditures, during the last three fiscal years. For example, the retirement contributions for employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt realistic budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingState Agencies Bulletin No. 166
… The visible part of the Citrix connection is the initial login screen where users enter their userid and password to … the new Citrix application on its servers. The initial login screen will display the logo for the MetaFrame Citrix …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/166-upgrading-citrix-winframe-v17-citrix-metaframe-v18Village of Port Jefferson – Justice Court Operations (2020M-56)
… The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities were … deposited receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months … totaling $1,055 was missing and not credited to the Justice’s account until 10 months later. Code enforcement did …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m