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Town of Cortlandville – Fuel Purchases (2012M-171)
… 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board … The Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Board’s oversight of the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… that no training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed … press-numbered receipts for the remittances received from the student treasurers and faculty advisors were not … provided. The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTrumansburg Central School District – School Lunch Operations (2015M-171)
… in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials … response letter. … Determine whether the Gates Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Cuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Unified Court System Bulletin No. UCS-246
… Purpose To provide agencies with processing instructions for the … be processed in a separate check dated 10/04/2017. There is no direct deposit for these payments. Eligibility Criteria … will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-246-uniform-maintenance-uniform-blazer-lump-sum-payment-and-juneDivision of Housing and Community Renewal Bulletin No. DH-26
… Affected Employees Merit step eligible grade 18 employees in Bargaining Unit 67 Effective Date(s) Merit Step payments … for the Merit Step payment, employees must satisfy all of the following criteria: One (1) complete year of … the demotion occurred: in lieu of layoff; or voluntarily during the probationary period; or as a result of failure of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-26-october-2007-merit-step-eligibility-informationSUNY Bulletin No. SU-348
… After Tax Health Adj Tax Information: These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross, and will be reported on the employee’s Form … retroactive payments (Earnings Code RXX) are supplemental taxable income and will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… benefit corporation created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining … The Agency has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanFranklinville Joint Fire District – Claims Processing (2017M-141)
… of Audit The purpose of our audit was to examine the District’s claims processing procedures for the period … May 25, 2017. Background The Franklinville Joint Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Pine City Fire District No. 1 – Board Oversight (2017M-166)
… claims and performing an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve funds in accordance with law. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Rutland Fire District – Board Oversight (2017M-262)
… determine whether the Board provided adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017. Background The Rutland Fire District is a district corporation of the State, separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … June 30, 2014. Background The Candor Fire District, which is governed by an elected five-member Board of Fire … separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
Hughsonville Fire District Internal Controls Over Cash Disbursements 2014M159
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Company officials did not ensure that collections from donations and fundraising were adequately documented. The … and pay bills after membership approval, as required. Fire Company officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254