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Town of East Hampton - Budget Review (B19-7-10)
… 31, 2009. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Pittsfield Fire District – Board Oversight (2016M-305)
… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period … The purpose of our audit was to review the Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.05 million. Key Findings … Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… correct and consistent UEI throughout the entire lifecycle of a grant. The UEI serves as the primary key for tracking … regarding the application process and the reporting of State expenditures, agencies should refer to Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Agencies Bulletin No. 2190
… Purpose: The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. Affected Employees: Employees … The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Comptroller DiNapoli Releases School Audit
… school district audit was issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau … not determine whether all money collected was accounted for, properly remitted and deposited. Other than minor … exceptions, disbursements were properly supported and for legitimate purposes; however, ECA deposits were not …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditVillage of Little Valley – Capital Project Management (2020M-129)
… project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply … completion date was December 2017 but was completed in October 2020. Key Recommendations Adhere to original … all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Andes Joint Fire District – Financial Activities (2020M-158)
… and disbursements to ensure the Treasurer recorded all transactions accurately and timely. Comply with New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165City of Peekskill – Information Technology (2020M-164)
… plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Hudson City School District – Information Technology (2020M-157)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Friendship – Justice Court Operations (2021M-15)
… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 108 … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Hoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cortland County - Claims Audit and Check Printing (2018M-247)
… complete report - pdf] Audit Objective Determine whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has not audited … for auditing claims by establishing the office of county auditor or the office of county comptroller, in …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims … did not audit and approve any of the District’s health insurance claims and Medicare reimbursement payments, which … Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship payments …
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)
… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Southside Academy Charter School - Enrollment and Billing (2019M-70)
… whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for … whether student enrollment records and billings to school districts were accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70