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Portville Central School District - Financial Management (2018M-245)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not … Determine whether the Board and District officials properly managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January … Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… January 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… County in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The … points earned as indicated on the reports were disputed by the volunteers. Key Recommendations Review and amend the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Pamelia – Financial Management (2015M-276)
… of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water special … primarily because the Board underestimated revenues by more than 60 percent from 2012 through 2014. The water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key Recommendations Implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Randolph Central School District – Financial Management (2014M-20)
… of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Portville Central School District – Financial Condition (2013M-384)
… taxed more than necessary. The balances of four reserve funds were higher than necessary or were not supported by a … Develop a policy for establishing and using reserve funds, review existing reserves and develop a plan for using …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Port Byron Central School District – Financial Condition (2014M-71)
… and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Arietta – Budgeting (2016M-308)
… included future capital improvements for the Town-owned airport. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Village of Pittsford – Board Oversight (2017M-51)
… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. Budgeted … 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 percent). Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Fulton – Justice Court Operations (2017M-6)
… 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Key Recommendations Hold court as scheduled and adjudicate tickets in a timely manner. Maintain adequate court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Budgeted appropriations for 2017 total approximately $4.4 million. Key Findings The Justice’s cash exceeded known …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Cheektowaga – Credit Card Purchases (2017M-18)
… limits and the assignment of credit cards and establish daily credit limits and purchase restrictions as required by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
Town of Chazy Water and Sewer District Financial Operations 2017M42
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432State 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 Employees Employees … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingGreenport Union Free School District – Financial Condition (2014M-203)
… the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. The District … 2012-13, District officials overestimated appropriations by approximately $3.3 million and did not use more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203