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Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… approved or adequately supported. All 230 charges had one or more exceptions that could have led to potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mBarker Central School District – Purchasing (2016M-208)
… of Somerset, Niagara County. The District, which operates one school with approximately 800 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Babylon Union Free School District – Financial Condition (2015M-323)
… and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Portville Central School District – Financial Condition (2013M-384)
… million. Key Findings The Board failed to ensure that fund balance was maintained within legally established limits and … Recommendations Ensure that the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory … limits and develop a plan for the use of excess fund balance. Develop a policy for establishing and using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Town of Lake Luzerne – Procurement (2022M-95)
… totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95York Central School District – Network Access Controls (2022M-93)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … District had 139 unneeded network user accounts and one account with unnecessary network administrative permissions. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… did not: Competitively bid three lease purchases and one straight lease for equipment totaling $318,454, as …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… elected five-member Town Board, has a Justice Court with one elected Justice. Budgeted appropriations for 2017 total …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Warsaw – Tax Collection Remittance (P1-24-22)
… least weekly and as required by Town Law. The Clerk made one payment totaling approximately $3.1 million to the County …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 538 applicable physical accessibility components … City Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Opinion 94-19
… of the constitutional amendment when read as a whole. The change in the amount chargeable to the debt limit with …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 88-75
… ownership interest. The matter is in the latter stages of discovery, and you point out that it would be very costly, as …
https://www.osc.ny.gov/legal-opinions/opinion-88-75XVI.3.B Fund Accounting – XVI. Financial Reporting
… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … and are discussed in greater detail later in this section. Governmental Funds General Fund Federal Special Revenue … ongoing operations. Operating expenses include the cost of sales and services, administrative expenses, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingOpinion 91-13*
… from the NFP to the trustee ("assignment"); (5) a trust and disbursing agreement between the trustee and the NFP ("trust and disbursing agreement"); and (6) a development … trustee. The NFP and the trustee have also entered into a trust and disbursing agreement. This agreement authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-91-13State Agencies Bulletin No. 844
… October 31, 2008 as income on the employee’s 2008 W-2 Statement. The taxable amounts for 2008 should be reported as … books, diaries, logs, receipts, bills, trip sheets or statement of expense forms. Written records made at or near … taxes and must be reported as income on the W-2 Statement. New York State will not withhold Federal income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… October 31, 2007 as income on the employee’s 2007 W-2 Statement. The taxable amounts for 2007 should be reported as … books, diaries, logs, receipts, bills, trip sheets or statement of expense forms. Written records made at or near … taxes and must be reported as income on the W-2 Statement. New York State will not withhold Federal income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… to individuals who are economically disadvantaged and/or have special health care needs. Following enactment of the … fully determine the extent that improper enrollments may have caused Medicaid overpayments because the Department did …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-follow