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Town 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-362Washingtonville Central School District – Reserve Funds (2014M-45)
… general fund appropriations for the 2013-14 fiscal year are approximately $84 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Schenectady City School District – Financial Condition (2014M-168)
… adopt a policy establishing the level of unrestricted fund balance that should be maintained. The general fund’s cash … relying on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Baldwin Public Library – Payroll (2013M-335)
… and $3.9 million for 2012-13. Key Finding The Library’s Business Manager ensured that individuals reported and paid … segregation of duties in the payroll process. The Business Manager and the Director took action to mitigate …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Agencies Bulletin No. 285
… tax-exempt status to file a new W-4 by February 15 each year. New York State Department of Taxation and Finance … annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the employee's payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September … Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is … total approximately $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… of Commissioners. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Plainville 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-91Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the … deficiencies. Key Recommendations Resolve discrepancies in the accounting records. The Supervisor should attend and …
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)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Personal Income Tax Refunds
… We examined refunds processed during the calendar year January 1, 2016 through December 31, 2016. Background …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsAnnual Audit
… to identify potential duplicate payments. For calendar year 2016, we identified 210 potential duplicate payments …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… for information technology for the 2014-15 fiscal year totaled approximately $8.56 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … not dedicate a separate computer for online transactions to limit access to online bank accounts. Both the Treasurer and Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Henry Johnson Charter School – Financial Operations (2014M-214)
… 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, … compact contract is not sufficiently detailed to determine how the quality of services provided will be measured. The … appear to be reasonable since the services being provided have no relationship to the number of students at the School. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Silver Creek – Capital Projects (2017M-31)
… General fund appropriations for the 2016-17 fiscal year were approximately $2 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Pelham – Information Technology (2016M-410)
… Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Elmira City School District – Financial Condition (2014M-348)
… students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311