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Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Lansing Central School District – Procurement (2021M-213)
… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … of six professional service providers paid $301,023 during our 14-month audit period. Officials used the same insurance … District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did … for three months; cash balances for two months; and bank reconciliations, bank statements and cancelled check … were not conducted. As a result, there is no independent verification that the Secretary-Treasurer has properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Filing Requirements – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsState Agencies Bulletin No. 1038
… Additional Pay earnings codes used to collect overpayments and to explain the new procedures associated with these … Background According to Internal Revenue Code Section 1341 and Internal Revenue Service Publication 525, the recovery of … For further information regarding the withholding and reporting of taxes for recovered overpayments, refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Amenia Jericho Water District Town of Poland and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Drug and Alcohol Treatment Program: … To determine the extent of implementation of the three recommendations included in our initial audit report Drug and Alcohol Treatment Program …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports to … clarification as needed. Other Related Audits/Reports of Interest School for Language and Communication Development: …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements Summary Chapter … One-half of the amount will be paid to chief fiscal officer of the county in which the violation occurred. These … respond to persons with disabilities. Accounting Information Surcharge receipts should be recorded as revenue …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of … of all tickets issued. Have a written agreement with the Beacon City School District for delinquent school tax … City of Beacon Internal Controls Over Cash Receipts and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Waverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… audit was to examine the District’s financial condition and capital improvement project expenditures for the period … of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent limit, District officials transferred moneys to the District’s reserves and have continuously increased the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalVillage of Maybrook – Water Operations (2013M-121)
… were made without documented prior approval. Interfund advances were not accurately accounted for, reconciled, or … of the reasons for such adjustments. Ensure that all advances between funds are repaid no later than the close of … made and that adequate records are maintained for all such advances. Implement a formal cost-allocation plan that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Village of Unadilla – Budgeting (2013M-143)
… fund, $243,285 for the water fund, and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143City of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight … did not provide prior approval for eight of 12 programs held at the library in 2013 and did not ensure that all program …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297