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CUNY Bulletin No. CU-194

… To explain processing of Prepaid Legal Service Benefit for tax purposes. Affected Employees Employees in the … prepaid legal benefit and the earnings codes being applied for benefit year 2003: Union Value Earn Code Teamsters Local … is a taxable benefit that will be automatically applied for tax purposes only in the last paycheck of the 2003 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-194-prepaid-legal-service-benefit

Village of St. Johnsville – Records and Reports (2015M-1)

… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational … The Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts receivable were … review the Treasurer’s office collection records. As a result, errors and irregularities in the City’s financial …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Village of Akron – Selected Financial Activities (2016M-133)

… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Local Sales Tax Sharing in New York State

… in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … school districts within their borders. These sales tax allocations are made in accordance with statute or … includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local governments …

https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state

Town of Webb Union Free School District – Financial Management (2022M-53)

… report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) … in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund balance … fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding the four percent statutory limit. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Sweet Home Central School District – Financial Management (2022M-166)

… [read complete report – pdf] Audit Objective Determine whether the Sweet …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Town of Carlisle – Fund Balance (2017M-106)

… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … times actual expenditures that year. The Board increased real property taxes to finance operations and its …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Town of Frankfort – Justice Court Operations (2022M-16)

… oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted. Key Findings The Justices did not provide … agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Dryden Central School District – Information Technology (2020M-106)

… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. … Sayville Union …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Indian River Central School District – Financial Condition (2016M-287)

… service fund. The District’s long-range financial plan does not show detailed projections and their effect on fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287

Lynbrook Union Free School District – Special Programs (2016M-45)

… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Town of Poestenkill – Credit Card Purchases (2024M-34)

… personal purchases including, but not limited to, household and personal care items, video streaming … Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

Village of Catskill – Accounting Records and Reports (2024M-66)

… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Local Road Conditions in New York State

… as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, … of a subset of this group, those local roads eligible for federal funding. The data was collected in 2019 and 2020, … county) having no such roads at all. This data allows for an interactive visualization that shows the conditions of …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state