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Local Sales Tax Sharing in New York State
… are made in accordance with statute or pursuant to sharing agreements between the county and its city or cities. … on a county displays a summary of its most current sharing arrangement, as provided by county officials in our … For more detailed information on local sales tax sharing in New York State, including why counties may or may …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and … reserves, totaling approximately $800,000, were needed or reasonable. Did not adopt a written reserve fund policy. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … or engage the services of an independent public accountant to conduct the audit. … Village of Savona Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… if the actual cost of the renovation is 75% or more of the current replacement cost of the component being renovated. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Franklinville – Procurement (2024M-56)
… to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in … the Board did not perform adequate claims audits. As a result, Town officials cannot ensure that goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… our comment on the Association’s response letter. … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… [read complete report – pdf] Audit Objective Determine whether Chenango … of the District’s nonstudent network user accounts were no longer needed . Unneeded network user accounts are additional entry points into a network and, if accessed by attackers, could be used to inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andRochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… Corporation officials did not always seek competition or maintain adequate documentation of purchasing processes … to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found officials made purchases …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationNew Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149State Agencies Bulletin No. 1907
… Affected Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… officials did not always accurately compensate employees or require adequate support for hours worked. Therefore, … with their employment agreements, authorized pay rates or Board of Trustees (Board) policy resulting in compensation … information for the Board to perform its oversight duties or ensure that the Chief Executive Officer (CEO) authorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did not: Maintain complete … provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. … real property tax collections within required timeframes or in a timely manner. Remit real property tax collections …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80North Greenbush Common School District – Claims Auditing (2022M-112)
… auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could be paid. The District appointed a … and approves claims. Request and receive signed warrants or other reports from the claims auditor. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… which included tablets, audio equipment, tools, data storage devices and a gaming console. In addition, we …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Contact Us
… for information for reporters and listen carefully to the menu choice Or write to us at: Office of the State …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-us