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Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s … February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including … the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For example, …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263East Irondequoit Central School District - Financial Management (2019M-28)
… District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in … reduced surplus fund balances which impact real property tax levies. Key Recommendations Ensure that the District’s … paying down debt or applying it to the necessary property tax levy amount. Provide transparency by budgeting for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. … Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings … Board nor the Library Board audits or approves claims for payment. Checks are signed with facsimile signatures of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… review. Business Units should note that OSC’s request for payment documentation is in support of its constitutional … See Section 3.A - Vendor Registration of this Chapter for more information on adding a vendor to the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsNew Hartford Central School District – Payroll (2021M-149)
… officials ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … officials ensured the District accurately paid employees salary and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Town of Richmondville – Administration of Grant Moneys (2013M-374)
… County, is governed by an elected five-member Town Board and has a population of approximately 2,600 residents. A … funded by economic development grants, bank financing and private moneys from the developer. The facility opened in … failed to properly administer some aspects of the grants and may have to pay for a required audit because the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… legislation and without clarifying eligibility and the application process. Review and approve all claims for payment to ensure that they are supported by …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… motives were simple: greed. We must have zero tolerance for public corruption. Thanks to our partnership with Orange …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaTown of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 1877
… agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution … Compensation Plan are affected. Effective Dates Maximum salary contribution limits for the above referenced Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Violating the Terms of a DRO – Divorce and Your Benefits
… member failed to designate the ex-spouse as beneficiary for an available death benefit. Rev. 2/23 … NYSLRS pensions …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTully Central School District – Financial Management (2016M-359)
… in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationAlexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through … million. The District reported year-end unrestricted fund balance that complied with the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Bradford Central School District – Financial Management (2016M-253)
… Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253