Search
State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the … To explain the procedure for the annual review of employees who claim to be exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has … Town of Ephratah Supervisors Records Reports and Deposits 2016M311 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… and Sullivan Counties. The District, which is governed by an elected five-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… are approximately $22.4 million. Key Findings The District does not have written policies or procedures to address the … and monitoring of leave accrual records. The District does not have policies regarding acceptable computer use, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… field employees and an IT vendor, and an Audio Visual Technician worked overlapping hours at the District and at … technical support specialists. Key Recommendations Adopt written policies and procedures governing the supervision of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations … 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… low-income housing for qualified individuals, is governed by an appointed seven-member Board of Commissioners. Budgeted … rent and additional charges posted to tenants’ accounts by the housing assistant supervisor and the account clerk. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating … audit of claims is performed before payment is made by someone independent of purchasing and check signing. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsPlainville Fire District – Board Oversight (2021M-91)
… resolution that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … each year, as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
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)
… Adopt written policies and procedures to provide guidance on cash receipt and disbursement practices, including …
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)
… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … adopt realistic budgets and failed to monitor budgetary results during the year. Allowed excessive levels of surplus … funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, …
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)
… - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his …
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)
… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has …
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)
… multiyear financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with applicable … financial plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Archived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsEast Islip Union Free School District - Financial Condition Management (2020M-24)
… officials provided adequate oversight and management of the District’s budget and financial condition. Key … due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management