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Town of Sidney – Budget Review (B4-15-18)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established … … Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… Mayor. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $214,000. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Town of East Hampton - Budget Review (B20-7-10)

… Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

State Agencies Bulletin No. 1882

… In accordance with Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and … to Payroll Retirement mailbox. … State Agencies Bulletin No 1882 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Town of Phelps – Financial Management (2015M-70)

… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Town of Brant – Justice Court (2014M-180)

… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Wells Central School District – Financial Condition Management (2017M-70)

… which has approximately 150 students, is governed by a Board of Education. Budgeted appropriations for the … fund operations. The budgets overestimated appropriations by almost $1.2 million or 7.7 percent from 2013-14 through … budgeted appropriations, exceeding the statutory limit by 11.1 percentage points as of June 30, 2016. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70

Putnam Central School District – Budgeting (2015M-243)

… 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington … Town of Ticonderoga in Essex County. The District, which is governed by an elected five-member Board of Education, … budgeted appropriations, whereas the statutory limit is 4 percent. Key Recommendations Adopt budgets that reflect …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to liquidate the accumulated deficit in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

Victor Central School District – Information Technology (2016M-117)

… Purpose of Audit The purpose of our audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Accounts Payable Advisory No. 23

Proper Coding of State Payments Reportable to the Internal Revenue Service

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholding

Willsboro Central School District – Financial Condition (2015M-362)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations Adopt budgets … and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … proper amounts are billed. Design a reconciliation process to accurately adjust the initial retiree billings based on …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s financial condition for the period July 1, 2012 through … monthly budget status reports. Revenues, expenditures and balance sheet accounts reported on the financial reports did …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition