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Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in … Village of Pomona Financial Condition 2015M272 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is … in the sewer fund does not allow for capital activity to be appropriately monitored against project authorizations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29XVI.3 Overview – XVI. Financial Reporting
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … Reporting Entity for the purpose of outlining the scope of what is and what is not included in the States periodic financial reports …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… payment, (ii) been paid in error, (iii) received an amount greater than they were entitled to, or (iv) spent more … SFS or submit a personal check to the Agency to refund the amount. Agencies must monitor refunds owed to the State by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTransportation – 2021 Financial Condition Report
… more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 … percent of the State’s highway lane miles were rated good to excellent, a 1.0 percentage point increase since 2019. …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were … Improved Since 2017, But Are Worse Than in Other States In 2021, New York State was responsible for maintaining 8,527 …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followSelected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional … Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Travel Advisory No. 3
… Vehicle Rental Contract includes Collision Damage Waiver Insurance (CDW) or Loss Damage Waiver Insurance (LDW) and up … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateState Agencies Bulletin No. 1522
… will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… Effective Date(s) Administration paychecks dated December 2, 2015 Institution paychecks dated December 10, 2015 OSC … will be added through Time Entry using the Earnings Code CFR . This amount is used for reporting and tax withholding … amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Town of Western - Supervisor’s Records and Reports (2022M-184)
… File the required annual update document (AUD) with New York State Office of the State Comptroller. As of August …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … $300,884 (10 percent) more than budgeted over the last three completed fiscal years. Develop long-term financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… 97 components at City Hall, such as signs identifying van accessible parking spaces, properly sloped access ramps, … an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as accessible parking spaces with signs and marked access …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… or equipping certain facilities, thereby promoting job opportunities and the health, general prosperity and economic …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCayuga County Community College – Information Technology (2013M-291)
… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student trustee. Key Findings The College does not have …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial