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South Lewis Central School District – Conflicts of Interest (2021M-3)
… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests … capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of North Norwich – Budgeting (2015M-54)
… Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The Board planned to …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Islip Fire District – Disbursements (2020M-9)
… totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial condition. Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from … completed fiscal years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, unassigned fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… on a monthly basis to ensure that budget line items are not overspent and the Board can take corrective action if …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… For 2018-19, as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mCity of Long Beach - Financial Condition (2019M-133)
… a fiscal improvement plan. We conducted two separate audits of the City, one on financial condition and the other …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Greenville Fire District - Fixed Assets (2019M-223)
… Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the … $145,398 during our audit period, the District does not have a comprehensive policy or procedures to safeguard fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Claims for Businesses and Organizations
… You can submit claims for a business or organization by mail. Enter the name of your business or organization in the "Search for Organization" box on our Search for Lost Money page. Select the item you wish to claim from the search results. Generate a claim form by …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-businesses-and-organizationsSchenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of Stafford – Capital Projects (2024M-17)
… of Stafford (Town) Town Board (Board) properly authorized and monitored capital project activity. Key Findings The Board did not properly authorize and monitor capital project activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Agencies Bulletin No. 285
… for the current year's exemption are to be retained in the employee's payroll office. Agency Actions A report (NPAY738) … and/or State exempt status is available in Reveal. If any employee identified as claiming exempt from Federal … to 'Single 0' on the Federal Tax Data 1 Panel. If any employee identified as claiming exempt from State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxVillage of Quogue – Justice Court (2015M-18)
… 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207X.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules … In addition to any federal requirements, OSC suggests the … closure. Any other information that may be deemed relevant in an audit. Grant questions should be directed to the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… the District obtained the best available prices on purchases we reviewed. The Board adopted inaccurate and … take corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155