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Town of East Hampton – Budget Review (B7-16-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Conesville – Long-Term Planning (2016M-314)
… 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately … resources are available to replace capital assets in a timely manner. Consider establishing reserves to set …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Village of Schoharie - Board Oversight (2018M-184)
… from the Board. The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The … and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our recommendations. Appendix B includes our comment on an issue raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Lindley – Justice Court (2017M-270)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … 2, 2017. Background The Town of Lindley is located in Steuben County. The Town maintains a Justice Court with …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialState Police Bulletin No. SP-151
… Purpose To notify agencies of new voluntary deduction code 482, NYSPIA Emergency Assistance Fund, established for … Association (NYSPIA) has requested a new deduction code for the NYSPIA Emergency Assistance Fund. Effective … automatically process transactions using new deduction code 482. The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundHudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for billing, collecting and … 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, … approximately $94 million. Key Findings The District did not retain information related to deleted receipts. Officials …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
Determine whether the Board properly monitored credit card use and ensured nonpayroll disbursements were adequately supported and for proper Town purposes
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have … set aside for remittance to the New York State Department of Taxation and Finance (State). Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program guidelines
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… cost savings through the production and use of biogas for the period January 1, 2013 through December 31, 2015. … Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint … savings through expansion of waste stream collections and system upgrades. Address weaknesses in the current flaring …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… make a cash payment to a vendor rather than following the disbursement process. Key Recommendations Ensure the central … not directly used to pay bills rather than following the disbursement process. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… solicited. Ensure that BOCES has written agreements with all professional service providers detailing the types and …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… determine if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mContract Advisory No. 32
… – revised to reflect current contract approval thresholds in accordance with State Finance Law § 112. Section 5 – … discrimination based on citizenship and immigration status in accordance with Article 15 of Executive Law. Section 20 – …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixGreater Amsterdam School District – Capital Project (2022M-50)
… status. Ensure the claims auditor audits and approves all claims prior to payment. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50