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Town of Norwich – Justice Court (S9-14-3)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found the Court has properly collected and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… and a decline in the general fund balance. District relied on its general fund to subsidize operations of the school … fund. Adopt structurally balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Liberty Central School District – Budget Review (B4-14-6)
… deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … the fund. However, the food service fund continues to rely on a transfer from the general fund to balance the budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Long Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the … actual needs and include realistic estimates based on historical trends or other identified analysis. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… of our audit was to examine the District’s transportation State aid procedures and information technology (IT) controls … officials did not apply for all the transportation State aid to which the District was entitled for bus … to ensure the preparation and submission of transportation State aid documentation and the performance of an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli Announces Robin Lois to Oversee Local Government Division
… the appointment of former Dutchess County Comptroller Robin Lois as the Deputy Comptroller of Local Government & … reporting on issues facing local governments and schools. “Robin Lois has first-hand knowledge of the challenges faced … the appointment of former Dutchess County Comptroller Robin Lois as the Deputy Comptroller of Local Government …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionWest Genesee Central School District - Capital Assets (2023M-128)
… the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 … and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Homeowners Association, Inc.
… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Smithtown – Departmental Operations (2017M-66)
… be periodically reconciled with the number of permits sold. Key Recommendations Enter into written shared service … the number of nonresident parking permits purchased, sold and on hand and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Village of Ocean Beach – Credit Card Usage (2022M-206)
… $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home … store, $85,506 for fuel purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… assets with a combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets … fixed assets are tagged and are in the locations indicated on the District’s inventory list. Obtain authorization to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Section Overview and Policies: Prior to reprocessing a voucher that has been rejected by the Office of the State … the Business Unit should address all of the reasons the voucher was rejected. Process and Document Preparation: BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the voucher, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… fund Redistribution of revenues previously recorded as “Temporary Undistributed Receipts” account code 32601 to the … deposits that are credited to account code 32601 - Temporary Undistributed Revenue, are expected to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… laws. We conducted two separate audits of the City, one on financial condition and the other on leave accrual payments. The City submitted one response …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … on actual hours or days worked and Board-authorized pay rates and annual salaries. Consider entering into contractual …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… cost savings opportunities. Adopt realistic budgets based on prior years’ actual results, and current and future needs. … and accurate budget-to-actual reports to the Board on a regular basis. Use the budget-to-actual reports to …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172