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Rockland County – Budget Review (B6-13-22)
… year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate … deficit. The residential energy tax revenue estimate is overly optimistic given the amount collected in 2013. The … could experience potential revenue shortfall if the budget is not adjusted. Issuing serial bonds to cover the costs of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Department of Transportation Bulletin No. DOT-20
… Pay for eligible employees. The Winter Maintenance season is from November 1, 2011 to April 15, 2012. Eligibility … Bonus, will appear on the employee’s paycheck stub. There is no direct deposit for this payment. Tax Information This payment is subject to all income and employment withholding taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Background The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises seven … policy, to ensure the District’s electronic data is adequately safeguarded. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWaverly Central School District – Financial Condition (2013M-148)
… 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board of Education which comprises nine … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268North Greenbush Common School District – Budgeting (2016M-112)
… examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. Background The North … of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Selected Aspects of Discretionary Spending
… strives to provide its customers with a roadway that is safely drivable at a reasonable speed under the given … also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of seven directors. To accomplish its …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … authority finances are commingled to the extent that there is no clear division between the two entities. The water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Germantown Central School District – Financial Management (2013M-230)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to … Board with accurate financial reports. Examples include balance sheets for operating funds that did not balance, with …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly … allocated to all such programs. The State will only reimburse its fair share of allowable indirect costs. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… expense report for reimbursement unless the Due to State is refunded to the State. An employee who travels frequently … to future expense reports. The Due to State Offset amount is available in the employee’s wallet. The employee must … expense report. If the total Due to State Offset amount is more than the employee’s current expense report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… disbursements and billed receivables, and maintains payroll records, without adequate mitigating controls or …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… to November 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member Board of Trustees, elected by …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… the Program The New York City Department of Finance (DOF) is responsible for assessing all real property throughout the … The tax classification determines how property value is assessed. DOF uses the Computer-Assisted Mass Appraisal … methods based on the parcel’s tax class. Once market value is determined, the assessed value is a percentage calculation …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background … The District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Laurens – Budgeting Practices (2013M-204)
… 2,400 residents. The elected Town Board is the legislative body responsible for managing Town operations, including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… years, these appropriated funds were not available. As of May 31, 2012, the Village’s general fund balance was at a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143