Search
Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… in 1929, located in the Town of Hamlin, Monroe County. The Department, which is governed by an eight-member … provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial activity was properly recorded and … and contracts with the Towns of Cameron and Rathbone to provide fire protection services. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overWhat is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process … million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not … county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Ticonderoga – Financial Records and Reports (2015M-301)
… for the clerk. The Town’s accounting records did not agree with the amounts reported on its 2013 and 2014 Annual Update … records and filed in a timely manner. Provide the Board with monthly financial reports that include revenues, …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the … 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to the Town. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Plymouth – Board Oversight (2016M-190)
… 1, 2015 through March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208State Agencies Bulletin No. 1701
… of Financial Services has announced that the 2019 premium rate and the maximum weekly employee contribution for coverage will be 0.153% (0.00153) of an employee’s weekly wage. The maximum employee premium deduction for Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1701-2019-rate-new-york-state-paid-family-leave-programCortland Enlarged City School District - Budget Review (B4-15-12)
… appropriations. The District’s preliminary budget complies with the tax levy limit. Key Recommendations Develop … are reasonable and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Personal Income Tax Refunds
… Number Dollars Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or … 32,144,145 Tax preparer submitted returns with refundable credits based on incorrect information 1,468 4,803,844 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment … Develop a plan for the use of excess amounts in reserve funds in a manner that benefits District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Kirkwood – Justice Court Operations (2016M-414)
… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The Town is … Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… The District has not established controls over user access rights to the District’s financial software system. Key … policy. Develop written procedures relating to user access rights to the financial software system. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Board of Education, operates one school with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andGeneral Brown Central School District – Financial Condition (2014M-216)
… the District’s financial condition for the period July 1, 2013 through March 31, 2014. Background The General Brown … of Education, operates three schools with approximately 1,550 students. Budgeted appropriations for the 2014-15 … to employee benefits, have increased by more than $1.2 million since the 2008-09 fiscal year, despite the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403