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Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments aggregating $2,484: …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… non-appropriated payments. The Short Term Investment Pool (STIP) is comprised of all the operating cash of the State … Checking Account (GCA). The daily investments of the STIP are managed by the OSC Pension, Investments and Cash … GCA for the purposes of short-term investments. The STIP investment objective is to seek a high level of interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewCassadaga Valley Central School District – Financial Condition (2013M-249)
… fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings District officials … the general fund by a total of $6.3 million over the five-year period ending June 30, 2013. Therefore, the District did … source in the general fund budgets for the same five-year period. Instead, the District has experienced operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Munnsville – Financial Operations (2012M-239)
… and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately $157,000 in the … than was actually available. For the 2009-10 and 2011-12 fiscal years, the Board appropriated $1,874 and $999, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Gowanda – Procurement (2013M-175)
… The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general … We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases required bids or …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ … total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Human Resource Practices (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … Medical University’s (Upstate) mission is to improve the health of the communities it serves through teaching, research, and patient care. Upstate, the only academic medical center …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2021 will remain at the same amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … because the Council adopted budgets that were not based on prior year’s actual results of operations. The City’s debt … Require the Mayor to prepare a realistic budget based on prior year’s actual results for the Council to approve and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the … District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and