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About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSaratoga Springs City School District – Procurement (2023M-25)
… complete report – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Alexandria 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… balance has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for … fund balance in a manner that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, … established and maintained in compliance with statutes. Stop raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … measure commodities that are sold on the basis of their weight, volume or size. Key Findings The Department may not … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andState Agencies Bulletin No. 296
… layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517State Agencies Bulletin No. 314
… Budget Policy Reporting Manual, Revised Item B-300, issued on March 22, 2002, maintenance rates have been increased. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsSelected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $206,494. Key Findings We found that the travel expenses for the four Office employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Carlisle – Fund Balance (2017M-106)
… $623,000 at the end of 2016, more than 950 percent of the tax levy and approximately three times actual expenditures that year. The Board increased real property taxes to finance operations and its conservative … expenditures, funding needed reserves or reducing real property taxes. Adopt budget estimates that reflect realistic …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… parking ticket collection process for the period January 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Ticonderoga – Capital Project Management (2023M-38)
… with Board-authorized budgets totaling $20 . 8 million, to ensure that costs were kept within the authorized budget. … records or prepare monthly itemized capital project budget-to-actual reports for the Board. For example, budget … accurate accounting records and provide monthly reports to the Board to monitor budget-to-actual project activity. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… contribution for employees reserve was sufficient to cover expenditures for at least four years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Chappaqua Central School District - Fixed Assets (2022M-186)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials … unannounced inventory counts. District officials agreed with our recommendations and have initiated or they planned …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186State Agencies Bulletin No. 2142
… The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In … Dates: Effective in Administration paychecks dated July 5, 2023, and Institution paychecks dated July 13, 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitRochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208