Search
Sidney Central School District - Financial Management (2019M-243)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Mayfield - Town Clerk (2016M-29)
… reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Archived Publications
… Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014 - 9/23/15 … Summary Results: Common Themes for Local Governments with Fiscal Years Ending December 31, 2012 - 9/25/13 Fiscal …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… 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 … The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Islip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the … by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively … and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Canastota Central School District - Financial Condition Management (2019M-174)
… Adopt annual budgets that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and supported. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCity of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the Citys financial condition
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Eaton No. 1 Fire District – Board Oversight (2024M-4)
… one or more exceptions. Adhere to statutory requirements by seeking competition when purchasing a truck and related …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… [read complete report – pdf] Audit Objective Determine whether the Neptune Hose … not processed in accordance with the Company’s accounting manual. These disbursements had one or more issues, such as … Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements are adequately supported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the … the Payroll Deductions mailbox. … To explain the procedure for the annual review of employees who claim to be exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… [read complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingWilliamsville Central School District – Financial Management (2022M-193)
… totaling $78 million. Were not fully transparent with the public regarding the funding and replenishment of … reserves. District officials generally disagreed with our findings but indicated that they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Elmsford Union Free School District – IT Asset Management (S9-22-9)
… – pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Hempstead – Budgeting (2021M-169)
… Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the IDA that …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationX.3 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES All vendors providing goods or services to New York State must be … Vendor File. Registering a Vendor State agencies register vendors by either entering vendor information in the … in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a reserve fund policy there …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185