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Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit period. … File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases during … District’s current fuel vendor to remove federal, State and local sales and use taxes on future fuel purchases at the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)

… through February 20, 2014. Background The Sidney Central School District is located in the Towns of Franklin, … Sidney Central School District Expenditure Control and Student Achievement …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student

Town of Bainbridge – Financial Management (2016M-332)

… that were not structurally balanced by appropriating fund balance totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, which contributed to the appropriation of imprudent amounts of fund balance. Key Recommendations Develop and adopt structurally …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

East Moriches Union Free School District – Budget Review (B7-14-3)

… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Dryden Central School District – Financial Condition (2013M-396)

… Dryden Central School District Financial Condition 2013M396 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396

Chenango Valley Central School District – Budget Review (B4-14-8)

… fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Town of Newfane – Supervisor's Financial Records (2017M-7)

… financial reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Fishers Island Union Free School District – Website Transparency (2023M-28)

… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… report - pdf] Audit Objective Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board … Determine whether the West Colesville Volunteer Fire Company Inc Company Board of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight

Village of Westfield – Water and Sewer Operations (2014M-209)

… of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in … County and has approximately 3,200 residents. The Village is governed by an elected Board of Trustees which …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations Develop and adopt … for revenues, expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of available fund balance prior to appropriating it as a financing source for …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Village of Pittsford – Audit Follow-Up (2017M-51-F)

… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) … was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f

Town of Springport – Financial Management (2014M-329)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for … The purpose of our audit was to review the Towns financial management and budgeting practices for …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

East Moriches Union Free School District – Budget Review (B7-13-3)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Town of Great Valley – Town Clerk (2014M-29)

… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for the period of … The purpose of our audit was to evaluate the Clerks financial management practices for the period of …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29

Worcester Central School District - Fund Balance Management (2022M-75)

… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Town of Dickinson – Fiscal Oversight (2014M-337)

… The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337

State Agencies Bulletin No. 2003

… Background: To simplify agency access and review of new and amended garnishments, OSC has combined the NBEN744, … of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports