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Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State … of the local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or any …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetTown of Covington – Town Supervisor (2013M-371)
… technical skills or contracting with an accounting firm to fulfill certain financial duties, subject to Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Agencies Bulletin No. 1812
… Subject Summary of Tax Related Changes for 2020 Purpose The purpose of this … guidance. NY Tax Withholding Rates The 2020 New York State and Yonkers withholding tax tables have been updated. … for Nonresident Aliens The withholding of federal income tax on the wages of nonresident alien employees is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not … Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… in out-of-district programs were accurately calculated and properly supported. Key Findings Tuition billings for … for 36 special education students by approximately $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. … during fiscal years 2012 and 2013. The Board did not conduct an annual audit of the financial records of all Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Jefferson – Selected Financial Operations (2014M-332)
… which is incompatible with the Clerk’s duties, and the new Supervisor therefore hired a bookkeeping company in …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports … approximately $2.1 million. Key Findings The Clerk and a bookkeeper perform virtually all of the Supervisor’s … unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.2 million. Key Findings The … oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … our audit was to review the Towns accounting records and reports for the period January 1 2010 through July 31 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel … 1, 2013 through April 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Audit of the Tuition Assistance Program at CUNY Medgar Evers College
… To determine whether Medgar Evers College complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students for State-funded Tuition Assistance … certifications include 29 students who received awards but did not meet the requirements for full-time status, 14 …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … certifications include 18 students who received awards but did not meet the requirements for full-time status, nine …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and … the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, … could not demonstrate that they sought competition for disbursements totaling $53,425. The Treasurer performed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Town of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … . In August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The following conditions contributed to the theft …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… were adequately documented, for appropriate purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling approximately $5.3 million and found that they were adequately documented and for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s … Town officials and employees involved in purchasing have a copy of the Town’s procurement policy and comply with the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state