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City of Dunkirk – Community Development Block Grant Management (2012M-146)
The purpose of our audit was to evaluate the Citys financial management and administration of the Community Development Block Grant program for the period Apri
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Village of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Village of Avon Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… the water fund owed the general fund $340,000. The Budget Officer made billing adjustments in 2017 totaling $228,146 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Town of Clayton - Justice Court Time and Attendance (2017M-286)
… for 123 hours not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted … The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during … The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Financial Data: What is the general schedule/cycle of data availability?
… individual localities as they are filed (in preliminary form) and reviewed. … Financial Data What is the general …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… others. The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and … adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December 31, 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… select real property tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens and veterans …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Village of Kaser - Refuse User Fees and Records (2018M-97)
… whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records … collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation … was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … records and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory … for proper District purposes. Key Findings The Board did not establish adequate policies or ensure that District … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was unable to sufficiently …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Division of Housing and Community Renewal Bulletin No. DH-92
… Purpose To inform agencies of OSC’s processing of the October 2016, April 2017 and October 2017 DC37 LLS … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-92-october-2016-april-2017-and-october-2017-districtDivision of Housing and Community Renewal Bulletin No. DH-91
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2018 DC37 Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-91-april-2018-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-94
… Chapter 76 of the Laws of 2018, which implemented the 2016-2021 Agreement between the State of New York and DC-37, … is equal to a salary step of the employee’s grade. The result of this comparison will determine the appropriate … amount paid unless the number of earnings codes exceeds 13. Agencies should utilize Locked Query #49 to identify a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilDivision of Housing and Community Renewal Bulletin No. DH-93
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees … to the Payroll Deduction mailbox. … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… gives the appearance that the Agency is legally affiliated with the Village of Fairport Industrial Development Agency … Agency’s operations as a separate and independent entity with its own governance structure and separate and distinct … gift of property. Finalize a written agreement with the Village specifying appropriate consideration the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196