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Personal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… disability and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. Costs … the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for … Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsAccounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal … services, such as Pitney Bowes Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Delaware County – Third-Party Contractual Services (2014M-287)
… Three vendors were paid approximately $770,000 for services without written contracts. The County passed a … service providers, indicating the contract period, services to be provided and the basis for compensation. … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287East Bloomfield Fire District – Financial Operations (2017M-154)
… Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Village of Wurtsboro – Financial Operations (2017M-71)
… Adopt budgets that finance recurring revenues with recurring expenditures. Develop a plan for the general … compensating controls to mitigate the risks associated with the Clerk-Treasurer’s incompatible financial duties. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether … and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… 1, 2015 through November 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of … enter into intermunicipal agreements with the Village of Waterloo for water and sewer services provided to the Town. … Town of Waterloo Board Oversight 2017M110 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately … a formal process to review or approve water and sewer penalties or account adjustments. Officials have not provided … procedures for review and approval of the assessment of penalties and account adjustments. Provide cybersecurity …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide fire protection services to … and disbursements. Ensure that required forms are filed with the appropriate oversight agency. Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… the public accountant hired to audit the books and records with adequate information. As a result, the 2015 and 2016 … Submit annual financial reports to the Board and cooperate with the public accountant hired to audit the books and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… 1, 2012 through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Sewanhaka Central High School District – Student Fees (2016M-296)
… Purpose of Audit The purpose of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and … cash receipts and deposits. Ensure that all transactions are properly receipted with triplicate, press-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Orleans County. The District, which operates three schools with approximately 1,400 students, is governed by an elected … fund for expenditures that could have been paid for with reserve funds. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … and use of reserve funds and ensure amounts reserved are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113West Islip Union Free School District – Payroll (2016M-78)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. … certification. The Assistant Superintendent for Business does not certify the payrolls until after the checks have … Segregate payroll-processing duties so that one individual does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for … at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44