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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Administrator does not include a summary statement. As a result, the Board’s ability to monitor the projected use and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… fund balance to be maintained in each fund. Adopt budgets with realistic estimates of revenues, expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… almost $3 billion to get through 2020 and saddling it with even more debt in the coming years. “The severe service …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Milford – Financial Condition (2013M-355)
… fund that were inappropriately transferred to a fund with a different tax base. Develop and implement a …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Vestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… to help local officials better understand how sales tax is performing in their part of the state.” In April 2024: New … amounts are based on estimates of what each municipality is due. In the third month of each calendar-year quarter, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year2022 Women’s History Month Celebration
… dollars relative to men than in most other states. “March is Women’s History Month and there is no better time to highlight this unfair pay disparity in …
https://www.osc.ny.gov/events/2022-womens-history-monthFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including … agency should require the funds be returned to the State. In such instances the agency should calculate the amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. … Village of Riverside Treasurers …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over