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Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Hyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded accounted for and disposed of
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Richfield Springs Central School District - Fixed Assets (2019M-140)
… 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… to ensure financial activity was properly reported and money was safeguarded. Key Findings The Treasurer did not … to ensure financial activity was properly reported and money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialVillage of Argyle – Water Billing and Collections (2023M-148)
… rates charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Town of Adams – Justice Court Operations (2020M-163)
… The Board’s annual audit of the Justices’ books and records is inadequate because it primarily relies on the … complete and independent annual audit of the Court’s records or retain an independent public accountant to perform …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Willing – Justice Court Operations (2014M-377)
… audit or document its audit of the prior Justice’s records and reports. Key Recommendations Prepare a monthly … cases to the DMV. Perform an annual audit of the Justice’s records and reports and document the results in the Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Northville Public Library – Cash Disbursements (2015M-53)
… a thorough audit of all Library claims before approving payment. Establish policies and procedures that prohibit …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… have proper detail and support before authorizing them for payment. … Village of Sandy Creek Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Schaghticoke – Water Operations (2016M-390)
… The Board did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish policies … such adjustments. Perform an annual audit of the clerk’s records and reports. … Town of Schaghticoke Water Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Cambridge – Payroll (2015M-74)
… gross pay. The Treasurer did not maintain leave accrual records for employees as directed by the Village’s personnel … authorized and approved. Ensure that leave accrual records for all employees are maintained and periodically …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to ensure that the payroll is accurate. Review payroll records for error. Document procedures to ensure that the … is periodically measured and that adequate fuel inventory records are maintained. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Dickinson – Fiscal Oversight (2014M-337)
… Board did not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … Annually audit, or cause to be audited, the financial records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Overview – Governmental Accounting Standards Board
… setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement …
https://www.osc.ny.gov/retirement/employers/gasb/overviewDiNapoli: MTA Budget Gaps Return
… of financial stability secured by an infusion of state funds last year, the Metropolitan Transportation Authority … of financial stability secured by an infusion of state funds last year the Metropolitan Transportation Authority MTA …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnOther Bulletin No. 31
… Earnings mailbox. Questions regarding deductions and retirement may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-31-april-2016-state-university-construction-fund-scfCUNY Bulletin No. CU-654
… CUNY employees with health insurance coverage through the City of New York Employee Benefits Program Effective … 1, 2019 OSC Actions OSC will automatically implement the bi-weekly health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-654-city-new-york-health-insurance-rate-changes