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Village of Ellenville – Information Technology (2014M-278)
… Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Clinton – Financial Management (2014M-316)
… Trustees. Budgeted appropriations for the 2013-14 fiscal year were approximately $2.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316State Agencies Bulletin No. 765
… statement. OSC will withhold Social Security, Medicare, State and local taxes. No Federal income tax will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Village of Silver Creek – Capital Projects (2017M-31)
… purpose of our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. Background The Village of … sewer or water capital projects’ financial impact on the annual operating budget. The sewer fund reported a deficit …
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)
… 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Baldwin Public Library – Payroll (2013M-335)
… 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … require anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. New York State Department … identified as claiming exempt from Federal withholding does not provide you with a new W-4 by February 15, 2002, …
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)
… Key Findings The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is … to dedicate time to update the prior years’ accounting records. The Supervisor did not provide adequate oversight of …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … $16.3 million. Key Findings District officials have depleted unexpended fund balances to precariously low …
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)
… 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The …
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)
… Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an …
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)
… of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $3.2 million. Key Findings The …
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)
… The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. Key Findings The Board …
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)
… by an elected five-member Board of Education, operates one school with approximately 690 students. Budgeted …
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)
… The Board did not perform annual audits of the books and records of Town officials or employees who received or … the property tax cap. Conduct annual audits of the records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Plattsburgh 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-260Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …
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)
… year, as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 and … AUDs are filed on time. Audit and approve claims prior to payment when required. District officials agreed with our …
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)
… Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392