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Amagansett Union Free School District – Financial Condition (2014M-91)

… is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. … with 108 students attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who … Key Findings District officials underestimated revenues and overestimated appropriations for the budgets for fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Canandaigua City School District – Procurement of Professional Services (2015M-133)

… Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected … The District failed to establish comprehensive procedures in the regulations corresponding to the general documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015m

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review to ensure that leave time earned and used is accurate and in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

State Agencies Bulletin No. 346

… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholding

Greenport Union Free School District – Financial Condition (2014M-203)

… do not result in the appropriation of unexpended surplus funds that will not be used. Ensure that the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Town of Stanford – Financial Management (2021M-130)

… complete report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance policy …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Village of Monticello – Budget Review (B4-14-15)

… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Cherry Valley Fire District - Board Oversight (2019M-141)

… Findings The Board did not: Properly establish reserves or establish a reserve fund policy. Ensure that fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… did not establish policies and procedures to guide staff when processing claims, which were not audited prior to …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities … June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Town of Hamden – Financial Condition (2013M-86)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Newark Central School District - School District Website (S9-19-38)

… and internal audit reports and corrective action plans (CAPs). A comprehensive multiyear financial plan. Prior year … a comprehensive multiyear financial plan, audits and CAPs are on the website in a transparent location. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38

Village of Bainbridge – Financial Operations (2014M-227)

… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Brasher Falls Central School District – Financial Condition (2019M-158)

… the District appropriated fund balance and reserves that it did not use and generated operating surpluses totaling … reserves increased by $3.9 million. District officials have not developed a comprehensive multiyear financial plan. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

State Agencies Bulletin No. 1804

… Purpose The purpose of this bulletin is to inform agencies of the 2020 rate for the New York State … Questions regarding this bulletin should be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to inform agencies of the 2020 rate for the New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increase

Town of Dayton – Financial Condition (2013M-90)

… of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. … and four council members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately $615,000. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90