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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The former Director deposited more than $340,000 and made 427 disbursements totaling approximately $344,000 from a …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… County’s enterprise health fund and enterprise refuse and garbage fund were not self-sufficient and, therefore, … fund, enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Yonkers – Budget Review (B23-6-6)
… $52.1 million more than the City’s budget for 2022-23, an increase of 3.8 percent. Key Findings The 2023-24 budget …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… progress in successfully completing CRPs. Background If a student is unable to complete a course satisfactorily, the student can earn credit for the course by participating in … pass a course during the school year or at the end of a summer school program, districts are not required to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… performed incompatible financial duties, or by reviewing payroll to ensure that it was accurate. Key Recommendations … controls all of cash disbursement functions. Review the payroll to ensure that all employees are paid at proper …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… County and one town in Broome County. The District is governed by a seven-member Board of Education. The … fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities for the period January 1, … Town of Gardiner Selected Financial Activities 2013M67 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February 28, … Town has received about $2.9 million in wind power-related revenues during the period January 1, 2006, through February … monitoring controls. The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… and, ultimately, did not adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting and lack … of monitoring have caused fund balance to decline in the general and sewer funds. While the Village’s funds currently … without Board approval. The Clerk-Treasurer and her Deputy perform most aspects of the cash receipt and …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… through October 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected Board of Trustees consisting of a … cash flow projections by fund. Ensure the annual report is filed in a timely manner by the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryCity of Newburgh – Budget Review (B6-13-21)
City of Newburgh Budget Review B61321
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Mechanicville – Records and Reports (2012M-162)
… general ledger balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Parma – Financial Management and Information Technology (2012M-96)
… of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … nonexistent fund balance in the highway fund budget for three of the last five fiscal years, all the while …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
Town of Oyster Bay Financial Condition and Selected Financial Operations 2013M54
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54State Agencies Bulletin No. 1489
… their tax treaty limit Effective Date(s) Immediately OSC Actions OSC will create the Control-D report NPAY 741 weekly. Note: … 1 (Unless employee is allowed to claim more. See IRS Publication 519 for guidance.) Under Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsState Agencies Bulletin No. 1420
… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are required to use the online process for all active agency codes. The current paper process will … use to certify their payroll online. The navigation path for this new page is: Main Menu>Workforce Administration>Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationTown of Thurston – Financial Management (2013M-280)
… the fiscal year 2011 or 2012 annual audit of the books, records and documents of the Town Supervisor, Town Clerk, Tax … performed the required audit of the 2011 or 2012 fiscal records of the Town Clerk, Tax Collector and Town Justice as …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280