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Minerva Central School District – Financial Condition Management (2020M-60)
… of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to … related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … Develop a plan to reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… October 31, 2014. Background The Town of Essex is located in Essex County and has a population of approximately 670. The Town, which is … payroll and maintaining leave time accruals, resulting in incorrect payments, tax withholdings and deductions for …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… the Court at any given date. Review and analyze all open case files and bail records to determine if there are … of our audit was to review internal controls over the Courts financial activity for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Exeter – Records and Reports (2015M-23)
… a population of approximately 990. The Town is governed by an elected five-member Town Board. The Town’s 2014 budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Reporting Workers' Compensation Benefits – Legacy Reporting
… days worked for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part … been reported had the entire amount been paid as salary. Tiers 2 through 6 — Report only salary paid by employer and … employer while the member is on workers’ compensation: All Tiers — Report full salary and corresponding days worked. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsOverview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewMiddle Country Public Library – Treasurer (2015M-291)
… period July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of … governed by an elected five-member Board of Trustees, is a school district public library that received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Bolivar-Richburg Central School District - Financial Management (2019M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through … of all claims) specifying the numbers of the claims, the names of the claimants, the amounts allowed and the funds and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388PUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, 2014 through March 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
PatchogueMedford Union Free School District Leave Accruals 2016M236
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the … July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of … District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Randolph Academy Union Free School District – Financial Management (2015M-248)
… September 25, 2015. Background The Randolph Academy Union Free School District is a special act school district, … and present them to the Board. … Randolph Academy Union Free School District Financial Management 2015M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an … seven-member Board of Education, operates three schools with approximately 1,400 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Town of Webb Union Free School District – Fund Balance (2016M-140)
… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school with approximately 270 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140North Salem Central School District – Time and Attendance (2016M-209)
… School District – Time and Attendance (2016M-209) Purpose of Audit The purpose of our audit was to determine if District officials provided … two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209