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Plainville Fire District – Board Oversight (2021M-91)
… 2020. Ensure the Treasurer’s records were audited each year, as required. Audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Boylston – Financial Condition (2021M-69)
… budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus funds to increase. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of North East – Internal Controls Over Information Technology (2013M-31)
… and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Sidney Central School District - Financial Management (2019M-243)
… After adding back unused appropriated fund balances each year and the excessive tax certiorari reserve balance as of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Archived Publications
… Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 Three Years of School District Fiscal …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsEast Islip Union Free School District - Financial Condition Management (2020M-24)
… by an average of $5.1 million (4.7 percent) per year. Over the last four completed fiscal years, the District … unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementGeneva Housing Authority – Cash Receipts (2015M-160)
… process. Update the overnight cash level policy to clearly define the maximum amount to be held before deposit or …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Town of Clifton – Financial Management (2014M-217)
… deficiency of approximately $325,000 at the end of fiscal year 2013. The Supervisor did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Clarendon – Justice Court Operations (2013M-362)
… have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in revenues attributable to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Caroline – Renewable Energy (2013M-325)
… emissions from the electricity use of five homes for one year. Key Recommendation There are no recommendations for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Reporting Workers' Compensation Benefits – Legacy Reporting
… the member from workers’ compensation, with no salary paid by employer: Tier 1 — Report full salary that would have been … days worked. Full salary paid by employer while the member is on workers’ compensation: All Tiers — Report full salary … and service should not be adjusted if an employer is later reimbursed by workers’ compensation. If you have any …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsTown of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Locke – Financial Condition (2020M-111)
… estimates, nor did it monitor budgetary results during the year. Unrestricted fund balances as of December 31, 2019 in …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. Key Findings The faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 … through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three schools with approximately 1,750 students, is governed by an elected … 2010-11 through 2014-15 that overestimated appropriations and that appropriated fund balance that was not used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311