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Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed fund balance, … 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which … fiscal year totaled $571,248. Key Findings The Board did not properly manage fund balance levels. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Brentwood Public Library – Leave Accruals (2018M-26)
… Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. … five-member Board of Trustees. Expenditures and other uses for the 2016-17 fiscal year totaled approximately $9.3 … of the seven Business Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Sullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust … 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of … units or other funds. Key Findings The Treasurer could not determine the source or purpose of moneys held in several …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Erwin – Justice Court (2017M-266)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. … Town of Erwin Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Walton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… year totaled approximately $59.2 million. Key Findings The student treasurers and faculty advisors of five ECA clubs did … to the central treasurer. Key Recommendations Ensure student treasurers and advisors maintain adequate supporting documentation for collections. Ensure student treasurers and advisors properly account for all ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mState Police Bulletin No. SP-168
… New York State Troopers, Inc. Affected Employees Employees in Bargaining Units 07 and 17 represented by PBA of the New … Inc. and those designated management or confidential in Bargaining Unit 18 Background PBA of the New York State … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Police Bulletin No. SP-152
To notify agencies of new voluntary deduction code 481 NYS Troopers PBA Signal 30 Fund established for members of the New York State Troopers Police Benevolen
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundDivision of Housing and Community Renewal Bulletin No. DH-23
… (Code 230 ) deductions are based on an employee’s annual salary, Pay Basis Code and percentage of time worked. OSC … will automatically apply the increase as follows: Annual Salary Deduction Amount Up to $28,000 $20.80 $28,001 to … above $23.60 A single amount of $20.80 will be deducted for all employees with a Pay Basis Code of HRY . Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-23-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-29
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Ensure that penalties are correctly assessed on all delinquent accounts. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… require overtime be pre-approved, while other departments do not have this requirement. There is no assurance that …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… through January 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mTown of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Edinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… Town Supervisor (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not … officials did not ensure that collections from donations and fundraising were adequately documented. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, … $5,700. Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of North Salem - Agricultural Exemptions (2018M-194)
… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax … action. … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194