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Orleans County – Department of Social Services (2012M-222)
… Orleans County is located in western New York State and has a population of 42,883. The County is governed by a … processes Supplemental Nutrition Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, … cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as … parties outside of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim program fees in 2016 which were remitted to the … and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… entitled. District officials did not properly monitor life insurance benefits and provided certain benefits without authority to do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did … pays the correct premium. Prepare timely and accurate bank reconciliations. Ensure that all required financial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality control, the prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January … maintain an accurate listing of bail, or properly report ticket dispositions to the DMV. Key Recommendations Contact …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Allegany – Vehicle Fuel (2012M-308)
… or identify the purchaser. Officials did not maintain diesel fuel inventory records. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Belmont – Water and Sewer Operations (2014M-101)
… water. The Board has not established policies or procedures for billing and collecting water and sewer rents, determining estimated bills or determining, approving and applying adjustments to …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… periodically requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Covington – Town Supervisor (2013M-371)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of … our audit was to review the Supervisors financial records and reports for the period January 1 2012 through November 13 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Henrietta FD – Audit Follow-Up (2021M-27-F)
The purpose of our review was to assess the Henrietta Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report Henrietta Fire District Financial Condition 2021M27 released in July 2021
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… there were sensitive information technology (IT) control weaknesses, which we communicated confidentially to … the recommendations related to the sensitive IT control weaknesses that we reported to officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Agencies Bulletin No. 292
… Bulletin 286 in relation to the processing and taxation of educational assistance benefits for 2001 Affected … system (PaySR) in order to effectuate the withholding of taxes. Taxable amounts for 2001 should be entered into … information: Earnings Begin Date - use the beginning date of the current pay period Earnings Earn Date - use the ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryService-Disabled Veteran-Owned Businesses
… and advancement of Service-Disabled Veteran-Owned Businesses (SDVOBs) by providing them increased opportunities … and advancement of ServiceDisabled VeteranOwned Businesses SDVOBs by providing them increased opportunities …
https://www.osc.ny.gov/state-vendors/sdvobCUNY Bulletin No. CU-444
… paycheck stub or direct deposit advice. Tax Administration This payment is subject to all income and employment … the employee’s tax data record. Questions Questions about this Bulletin may be directed to your Payroll Auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 1206
… with the enhancements and instructions described in this bulletin. Users must install a new Control-D Print/Save plug-in. This installation can be done prior to the upgrade on … may need to contact their agency IT support to complete this installation. NOTE: Users who have already installed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgrade