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Rome City School District – Multiyear Planning (2021M-144)
… (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not … schedules and conducted periodic building condition surveys but did not incorporate the information into a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Oyster Bay - Financial Condition Management (2020M-74)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial … need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Schuyler – Financial Management (2014M-182)
… not develop a comprehensive, multiyear financial operating or capital plan. Key Recommendations Develop a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesVillage of Airmont – Claims Auditing (2024M-1)
… and determined that none of these claims were audited by the Board. In addition: One vendor was potentially …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1SUNY Bulletin No. SU-356
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … 403(b) Savings Plan are affected. Background: In an effort to streamline the process of starting, stopping, and changing … process with SUNY’s Multi-Vendor Coordinator (MVC) to submit all starts, stops, and contribution changes via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… These monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearTown of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Chautauqua County – Court and Trust Funds (2020-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… (Clerk) office when payments are deposited as required by court order. Additionally, when the whereabouts of any … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, … and properly reported court and trust funds as prescribed by statute. Records maintained by the Clerk and Surrogate’s …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. … to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3DiNapoli: Local Sales Tax Collections Up 3.8% in August
… collections totaled $793 million, an increase of 4.4%, or $33 million, compared to the same time last year. County … quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released … from the same time last year. “There was little growth in local sales tax collections in July compared to last …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory