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White Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… the preparation and recording of disbursements, and bank reconciliations. The Supervisor allowed the bookkeeper … the approved claim warrants to the checks that cleared the bank. There was no documentation of an annual Board audit of … approved warrants with the checks cleared, as shown on the bank statements, and review the bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Overview – Improving the Effectiveness of Your Claims Auditing Process
… of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional information on the body or … towns and villages and pertinent legal references. Appendix B lists statutes that provide audit of claims … in connection with the claims auditing process. Therefore, Appendix B is intended to provide only general information, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Saugerties – Information Technology (2015M-117)
… Key Findings The Board does not review user access on an ongoing basis or restrict administrative rights to … of a system or application, and review those rights on an ongoing basis. Provide Town personnel who use computers …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not decide if a … the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over … Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Odessa-Montour Central School District – Financial Condition (2016M-71)
… and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The District does not … reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets that represent the … historical data. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71City of Yonkers – Information Technology (2017M-86)
… personal, private and sensitive information (PPSI) based on its level of sensitivity and the potential impact should … of the City’s IT assets have signed acknowledgement forms on file. Adopt policies and procedures for breach …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that the respective duties of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Outstanding Violations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … of September 9, 2014, of the four recommendations included in our initial report. Key Finding The Department has made …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSchoharie Central School District – Financial Condition (2013M-263)
… period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263State Agencies Bulletin No. 300
… The New York State Payroll System calculates taxes based on the annual table. Advance Payment of Earned Income Credit … The 2002 Social Security tax will be calculated at 6.2% on the first $84,900 of wages resulting in a maximum Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsMerrick Union Free School District – Financial Management (2024M-64)
… Board and District officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, … the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… improper transactions or the misappropriation of funds in the financial application because they did not: Develop … of audit trail reports. Limit user account permissions in the financial application to access needed to perform … job duties Perform an independent review of transactions in the audit trail reports for the system administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessTown of Ashland – Long-Term Planning (2024M-114)
… capital needs or considered the impact they will have on Town operations or how they will fund these needs. As of … capital reserve funds have zero balances. However, based on discussions with the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Roslyn …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentForms and Templates
… Auditing Services from the State Education Department. … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… York counties varied significantly, ranging from a low of 5.7 to a high of 24.4 percent. Although there are differences … average, with the difference growing over time to reach 1.1 percentage points in 2021, when the rate was 13.9 percent … that border New York. In 2021, rates were at least 3.5 percentage points higher in New York than in New Jersey, …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decade