Search
Rondout Valley Central School District – Fixed Assets (2023M-36)
… [read complete report – pdf] Audit Objective Determine whether Rondout Valley Central … inventory list. For example, these assets include a golf cart costing $12,585. Seven additional fixed assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 2136
… the increase in taxes in the paycheck dated May 24, 2023. Answer any questions from employees asking about the TBA earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… for certain transactions. The procedures listed below have been developed in order to ensure a smooth transition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… Trust Fund (UTF), New York is one of only seven states or territories with unemployment insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan … claims, necessitating continued borrowing from the federal government beginning in May 2020. If New York’s outstanding …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundLockport City School District - Procurement (2021M-198)
… seek competition for a facial/object recognition software license, prior to adopting a standardization resolution. We … totaling $238,000. Officials did not obtain the required number of written quotes for three purchases totaling … to solicit professional services. Obtain the required number of written quotes as required by the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many industries, our … to assist those affected by the pandemic. "While it’s good news the budget maintains a commitment to building up …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s … TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. Although the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 1789
… salary amounts as follows: Annual Salary Deduction Amount Under $5,000 $7.08 $5,000 - $9,999 $10.51 $10,000 - $12,999 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… centrally located food distribution center serving Cayuga, Cortland, Madison, Oneida, Onondaga, Oswego and Wayne …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… by more than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board secretary. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, … Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Suffern – Budget Review (B21-6-2)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… by law. Key Recommendation This budget review did not have any recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Village of Lyons Falls – Financial Management (2013M-393)
… assess the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … were approximately $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393