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Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… funding." Here are some of the programs put at risk by the President’s proposed budget: Almost 3 million New …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees and … or 14 percent of employees tested did not complete the annual SHP Training. Additionally, over 30 seasonal … workers were excluded from SHP Training and one of the two SHP Trainings provided by the Village did not include …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16XVII.2 Overview – XVII. Lapsing Appropriations
… SFY Appropriations State Fiscal Year (SFY) State Operations appropriations (excluding SUNY and CUNY) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District … SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… facility, building number, floor) Fund and account from which purchased Quantity Method of acquisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsVillage of Deposit – Claims Auditing (2023M-173)
… [read complete report – pdf] Audit Objective Determine whether the … Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173New Paltz Central School District – Payroll (2021M-45)
… were made. There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily … during the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWaverly Central School District - Financial Operations (2019M-136)
… were not approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityPine Valley Central School District - Financial Management (2019M-35)
… Key Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund … Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Batavia – Water and Sewer Operations (2018M-12)
… from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… 25 totaling $150,876 did not have required documentation to clearly identify the type and/or quantity of materials … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155CUNY Bulletin No. CU-200
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee change. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount College Graphics Designer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-200-dues-and-agency-shop-fee-change-district-council-37-localSelkirk Fire District – Procurement of Professional Services (2021M-55)
… as required by policy. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Oneonta – Town Clerk (2021M-59)
… analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and … Board-approved payments of approximately $169,000 were a proper use of District money. Travel and car rental costs … and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… [read complete report - pdf] Audit Objective Determine whether the Board and … that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Mooers - Procurement (2020M-55)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55