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Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… bag inventory and receipts for the period January 1, 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… through March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport … Greenport Union Free School District Financial Condition 2014M203 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation. Compare the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Minden – Budgeting (2014M-366)
The purpose of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Irvington Union Free School District – Fixed Assets (2022M-89)
… possession. These items included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… and managed user accounts and permissions in financial and student information applications. Key Findings District … manage user accounts and permissions in financial and student information applications. As a result, there is a significant risk that network resources, financial data and student information could be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… million. Key Findings The bookkeeper accounted for all waste water capital project activity in the sewer operating … Ensure that the bookkeeper properly accounts for the waste water treatment project separately from the sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… of Audit The purpose of our audit was to assess the Town’s practices regarding budget development and adoption for the … 2014 annual budget is $1,542,024. Key Findings Improper allocation of sales tax caused taxpayer inequities; part-town … While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Victor Central School District - Financial Management (2019M-62)
… realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: … by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that … fund balance was excessive. Overfunded two general fund reserves with balances totaling more than $1.3 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Newfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Tri-Valley Central School District - Financial Management (2020M-17)
… The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures … employees used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances … were overpaid 55 days totaling $7,154. Recommendations The audit report includes six recommendations to help the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Company officials issued inherently high risk debit cards to various officers. Key Recommendations Determine … them to the membership for approval. Adopt a written policy governing the use of credit cards. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationOpinion 88-55
… been the position of this Office that a village must be a party to any contract for the provision of fire protection to … 18 Opns St Comp, 1962, p 101). While the village must be a party to any contract for outside service by the village fire … unreported). However, inasmuch as the village must be a party to any contract for outside service by the department, …
https://www.osc.ny.gov/legal-opinions/opinion-88-55VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to the Billed Agency, including the desired ChartField coding (not cost centers) for their portion of the resulting … the invoice to the Billed Agency, including its desired coding for their portion of the resulting accounting entry. This coding can be ChartField values and/or cost centers, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingOversight of Adult Care Facilities
… were 534 adult care facilities with 37,547 residents in New York State. The Department of Health (DOH) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilities