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Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Village of Cambridge – Payroll (2015M-74)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Number of Employees Who Are Members Generally, the more members there are on an employer’s payroll, the higher the employer’s annual … of covered payroll. Higher salaries will increase an employer’s total bill. Retirement Plans and Options …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… Provide mental health training to all staff and ensure it is completed by September 15, as required . Such training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… ] Audit Objective Determine whether the Waverly Central School District (District) used District resources to provide the … provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020 because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not established adequate … revenues and overestimated expenditures for the 2011-12 through 2013-14 fiscal years. Village officials have not …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… complete report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … students who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover … services for speech, occupational or physical therapy and special transportation to 11 students likely to be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … for the general, water and sewer funds. Key Findings Payroll duties are not adequately segregated and there is no …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The Board did not annually audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Only 27 percent of water produced by the Village’s water system was billed to customers, and Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Bainbridge – Financial Management (2016M-332)
… Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Comptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding President Donald Trump's latest Executive Order: "Today's Executive Order still cuts …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banDryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … for the 2013-14 fiscal year. Key Findings The Board did not adopt reasonable budgets and unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom