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City of Yonkers – Budget Review (B6-14-14) - Revised
… the significant revenue and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are … 55 of the Laws of 2014, which will not be available in future years and will create a funding gap. The City … tax may be optimistic. The budget includes $5.3 million in revenue generated by red light cameras; the legislation …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and … operates nine schools with approximately 5,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andTown of Stanford – Financial Condition (2013M-225)
… budgets that include the Town’s actual needs based on historical trends or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Schaghticoke – Budgeting (2013M-239)
… $4.1 million. Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and … that were not structurally balanced because they relied on unexpended surplus funds to finance recurring … The cost of operations is not sustainable based on the current levels of unexpended surplus funds maintained. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the … in fund balance each year which was not fully needed to finance District operations. As a result, only a fraction …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Fishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which comprises a Town … or alter the computer configuration. Although data is backed up in the Clerk’s office and Finance Department, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located … a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring that each …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Lyndon – Purchasing (2013M-149)
… County and has 700 residents. The Town is governed by a five-member elected Town Board, which comprises the Town … did not retain them or attach them to the claim for review by the Board prior to payment. Key Recommendations Adopt and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Making Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you … Online ( here is a sample adjustment report file ). Do not send payments with your adjustment reports. You will …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsRochester City School District – Budget Review (B20-2-1)
… the fiscal year ending June 30, 2020. Key Recommendation Our Office developed a two-part approach. The first effort is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Alfred State College of Technology – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a … included over $1,037,509 paid to a provider of campus services such as transportation, vending, and concessions, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… After opening the Word document, select “Enable Content” in the security warning banner at the top. A security warning …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Elba Central School District – Financial Condition (2013M-240)
… 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, … Elba Central School District Financial Condition 2013M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … using Federal grant monies from one or more federal HUD programs. We have been informed by the United States Department of Housing and Urban Development (HUD) that program income held in certain Revolving Loan Funds …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal … their student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013