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Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Cohoes City School District – Budgeting (2016M-111)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111East Moriches Union Free School District -- Budget Review (B7-16-3)
… implemented recommendations from the 2015 budget review letter. The District’s tentative budget complies with the tax levy limit. Key Recommendations This budget review did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Town of Erin – Town Clerk and Justice Operations (2016M-315)
… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315General Brown Central School District – Financial Condition (2014M-216)
… appropriations of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-2162023 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Hewlett Neck – Financial Management (2022M-35)
… a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Village of Hewlett Bay Park – Financial Management (2022M-30)
… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt … Determine whether the Village of Hewlett Bay Park Village Board adopted …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Loan Payroll Deductions – Enhanced Reporting
… salary deductions Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsFonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesGates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-532015 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Campbell-Savona Central School District – Budget Review (B2-13-12)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendation Review the tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12York Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35