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Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period … resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a … The District has not taken corrective action in response to audits completed by a certified public accounting firm for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation. Compare the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… the Town’s internal controls over garbage bag inventory and receipts for the period January 1, 2012 through June 30, … Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town, which … are not adequately secured during the hours of operation and are stored in an open box on a table at the transfer …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and permissions … user accounts or properly restrict permissions in the financial and student information applications. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCopiague Fire District – Credit Card Purchases (2019M-98)
… $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Newfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
… [read complete report - pdf] Audit Objective Determine whether the Board and … surplus fund balance by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million … reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… accounts for the waste water treatment project separately from the sewer operating fund. Ensure that adequate controls …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the … Village of Cooperstown. The Town has 3,900 residents and is governed by an elected five-member Town Board, comprising … and four Council members. The Town’s 2014 annual budget is $1,542,024. Key Findings Improper allocation of sales tax …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is governed by an elected five-member Town Board, which is responsible for the general oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in … Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s … Key Recommendations Maintain complete, accurate and up-to-date fixed asset inventory records. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1429
… criteria Background Article 49.1 and Article 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and … Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/15 are eligible to receive the 2015 CSEA ISU Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingOpinion 99-2
… projects funded by Consolidation Local Highway Assistance Program [CHIPs] moneys allocated for local highway projects …
https://www.osc.ny.gov/legal-opinions/opinion-99-2