Search
City of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … by approximately $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … employee, $1,800 that he was not authorized to receive. We have referred our report to the proper authorities so that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… used or invested to earn additional revenue. Complete bank reconciliations and an accountability analysis by … a list of liabilities and comparing it to reconciled bank balances and money on hand. Provide the Board with her … 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, and provide …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to … by law. Key Recommendation This budget review did not have any recommendations. … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … year total $11.5 million. Key Finding District officials have not identified opportunities to reduce student transportation cost by performing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andContract Advisory No. 25
… The Office of the State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents Submission System … Grant Procurement Records and CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form of electronic submission will be accepted. EDSS offers …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… and the prevention of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … at December 31, 2012. The Board and Town officials have not developed a comprehensive multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… the proposed budget sets forth the Governor’s priorities to address them while also recognizing the importance of … commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank … year. The District routinely relied on transactions that have not been recorded by the bank or in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing … economic and environmental challenges. District officials have not formally analyzed the balances in reserve funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Rapids Fire Company – Credit Cards (2023M-86)
… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The … a Company credit card to make 19 purchases totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42State Agencies Bulletin No. 1989.1
… Supervisor 1 006775 7101300 Maintenance Supervisor 1 (Elec Equip) 022922 7101330 Maintenance Supervisor 1 (Motor Equip) 022923 7101340 Maintenance Supervisor 2 006776 7101500 Maintenance Supervisor 2 (Motor Equip) 023086 7101550 Maintenance Supervisor 3 006800 7150300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19891-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.2
… for employees in certain titles represented by PEF or CSEA working at OPWDD. Affected Employees: Employees in certain … to all overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on … Date, and original Hours/Units/Amount as a positive value. Retirement Information: Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19892-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.3
… for employees in certain titles represented by PEF or CSEA working at OPWDD. Affected Employees: Employees in certain … to all overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on … Date, and original Hours/Units/Amount as a positive value. Retirement Information: Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19893-pilot-program-establishing-temporary-overtime-rate-employees-certainSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located … The Board has not adopted a policy, and Town officials have not developed procedures, to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134