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Selected Aspects of Discretionary Spending
… almost $8,000 for an employee appreciation/holiday dinner. Two payments totaling $5,100 for food provided at …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Am I Required to Have an Audit?
… Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of … is located in the Southern Tier of Western New York and has a population of approximately 50,000 residents. The … Legislature. The County’s budgeted appropriations for 2013 are $111 million, which includes general fund appropriations …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… developed reasonable budgetary estimates for most major revenues and expenditures, the County’s financial condition … do not utilize a multi-year financial plan for estimating operating revenues and appropriations. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCity of Yonkers – Budget Review (B6-15-16)
… fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in the … values do not increase. The City’s outstanding debt has grown almost 12 percent and the City’s debt service payments …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … Key Recommendations Ensure that cash receipts collected are physically safeguarded, only accessible to authorized …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s … fund balance to be within the legal limit. The District has not developed a comprehensive written plan that … fund balances identified in this report in a manner that benefits District residents and is in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … accurate. The School’s system of collecting and reporting student data could be improved. Of the 22 students’ files … Key Recommendations Properly bill districts based on each student’s period of enrollment and cease the practice of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… The Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with … during 2011. The Supervisor’s AUDs did not agree with bank records, resulting in, for example, general fund cash being …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is … revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… itemized prior to being presented to them for audit. Do not pay any claims which have not been audited and approved for payment by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Akron Fire Department – Financial Activities (2014M-196)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … County. The Department provides fire protection services to the Village and the Town of Newstead. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… of approximately 2,450. The Town, which is governed by an elected five-member Town Board, includes the Port Kent … realistic estimates for revenues and expenditures based on historical data. Review budget status reports for the … assess penalties to all tax payments that are not received by the due date and ensure that collections are physically …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the people of Seneca … recovery of previously provided financial assistance if job creation and economic goals or other terms of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street … The purpose of our review was to assess the Quaker Street …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … Unit (APSU) – BU31 who meet the eligibility criteria are affected. Background Chapter 55 of the Laws of 2021, … into Time Entry using the Earnings Code APB (Adj PSB). OSC has updated Earnings Code PSA to be used to report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefing