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Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 … Village of Milford Board Oversight 2018M25 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Village of Suffern – Budget Review (B6-16-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectCity of Norwich – Information Technology (2012M-254)
… January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance oversees the City’s information … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village of Monticello – Financial Condition (2020M-107)
… infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial condition. …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Morris – Board Oversight (2013M-75)
… Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … or to payroll registers, to ensure that the payees and amounts agree. We reviewed 130 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Village of Perry – Water Accountability (2014M-31)
… of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. … elected five-member Village Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Borrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… loan balance at retirement. The approximate reductions are for calendar year 2017. The amount of the reduction changes … that causes your loan to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsBorrowing Against Your Contributions – New Career Plan
… or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as … District’s training offered to the high school teaching staff. Five of the 12 recommended components of mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkVillage of Cohocton – Cash Receipts (2015M-63)
… financial records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue duplicate …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Worth – Financial Operations (2014M-323)
… was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. Background The … audit was to review the Towns financial operations for the period January 1 2013 through May 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… and reported incidents to ensure a safe and supportive educational environment. Key Findings District officials … and report incidents to ensure a safe and supportive educational environment. We reviewed all of the 173 reported … and reported incidents to ensure a safe and supportive educational environment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentVillage of Suffern – Budget Review (B17-6-8)
… reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax levy of $10,897,667, which is $208,037 above the limits … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… Audit Objective Determine whether College officials (officials) established adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. … Establish adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… noted that concerns regarding the cost and reliability of electric service on Long Island have driven repeated reform …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityState Agencies Bulletin No. 290
… earned income credit paid to an employee. Box 10 Dependent Care Benefits The total dependent care deductions. Box 12 Codes (Amounts not included in Box 1) … benefits (parking) in excess of IRS excludable amounts. PPL Pre-paid legal expense IMP Imputed income - The value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingEvans-Brant Central School District - Information Technology (2019M-121)
… District officials did not provide IT security awareness training for individuals who used District IT assets. Personal Internet use was found on computers assigned to four employees who … personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121