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XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… no depreciation 10-12 years no depreciation 20-75 years A renovation is a project performed on an already existing … asset addition if they meet the following criteria: The renovation costs more than $100,000 It occurs when 75% or … being renovated will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… $246 million. Key Findings District officials did not seek competition or properly administer or award competitive bids for purchases totaling $13 million and did not seek competition for eight professional services providers paid … Key Recommendations Provide guidance on soliciting competition for goods and services, including the appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mTown of Cambria – Capital Projects Financing (2017M-161)
… BAN to finance project costs for a town park comfort station and deposited the proceeds into the general fund … when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the general fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161County of Cortland – Departmental Operations (2013M-157)
… 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. … The County is not imposing certain allowable fees that the probation department could collect, ranging between $9,500 … in the Sheriff’s office. Consider imposing fees for probation supervision, drug testing, and electronic …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash … for cafeteria cash receipts. Require the food service manager to review the cashier’s daily reconciliations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… the Board annually appoints a Network Systems Manager who performs these duties. District officials have not adopted procedures outlining how user access rights should be established or modified, and permissions are not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… through January 23, 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, … Tuckahoe Union Free School District Financial Condition and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationBrushton-Moira Central School District – Financial Condition (2015M-340)
… Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson … that result in the appropriation of fund balance that will not be used. Ensure that unassigned fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $23.5 million. Key Finding The Board did not adopt realistic, structurally balanced general fund … activity to ensure that capital project expenditures do not exceed authorized amounts. Develop a multiyear plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Monticello Central School District – Budgeting (2014M-97)
… July 1, 2012 through October 2, 2013. Background The Monticello Central School District is located in the Towns of … Monticello Central School District Budgeting 2014M97 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Town of Carlisle – Fund Balance (2017M-106)
… and capital plans specifying the Town’s objectives and goals for using the accumulated funds. General fund balance … and capital plans that specify the Town’s objectives and goals for using accumulated funds. Use general surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106City of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review the internal controls over the parking ticket collection process for the period January 1, … Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Clayville – Board Oversight (2015M-115)
… The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Village of Mount Morris – Treasurer’s Office (2013M-65)
… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of Fleischmanns – Water Fund (2013M-151)
… was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … which is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Liberty – Budget Review (B4-14-9)
… that have not yet been adopted. The amount of sewer rents revenue in the proposed budget has been increased … plan. Approve the rate increases for water and sewer rents prior to adopting the budget. Update the budgeted sewer rents revenue amount to be consistent with current year usage …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… accounts to determine which taxpayers overpaid and refund those overpayments. Establish and implement …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120