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Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Virgil – Board Oversight (2015M-40)
… November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately … The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer … The Board did not ensure that adequate controls were in place over the Town’s fuel use. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and remove and/or return devices that were not in service. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, … The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed … The Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Roosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Waterloo Central School District - Financial Condition Management (2019M-137)
… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … claims for payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Village of Schoharie - Board Oversight (2018M-184)
… from the Board. The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The … bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Thompson - Board Oversight (2018M-69)
… Town of Thompson Board Oversight 2018M69 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Hudson Valley Community College – Tuition and Fees (2016M-348)
… procedures. Regularly review the ERP system’s audit trail and use other available internal controls provided by …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348State Police Bulletin No. SP-151
… Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 Background In reference to the Laws of New York, 2013, Chapter 544, the … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundState Police Bulletin No. SP-221
… percent of the enrollee’s gross earnings. The biweekly cap of $52.69 and the annual cap of $1,370.00 remains unchanged. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… fund assets. Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account Product … gifts, grants, or donations for a specific purpose (e.g. income tax check-off). 31602 Unrestricted Receipt of gifts, … treatment centers, new voting machines, debt service on low rent housing bond issues, and New York City Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsAdministrative Hearings
… would not qualify as cause: Your attorney is out of town; Your attorney has a conflicting court appearance; or …
https://www.osc.ny.gov/retirement/members/administrative-hearings