Search
Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Corinth Central School District – Financial Condition (2015M-68)
… School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68State Agencies Bulletin No. 344
… procedure for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2003. Background Internal Revenue … require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to … To explain the procedure for the annual review of employees with Earned Income Credit EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Determine whether the Madison County County Department of Weights and Measures Department …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8State Agencies Bulletin No. 2249
… August 14, 2024 (Administration) Paychecks dated August 22, 2024 (Institution) OSC Actions: OSC will automatically … dues adjustment for paychecks dated August 14 and August 22, 2024 for the affected employees. Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationCounty of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Border City Fire District – Board Oversight (2024M-137)
… all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Vestal Central School District – Fund Balances (2017M-91)
… Total fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and … update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Wyandanch Union Free School District – Budget Review (B25-7-3)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Lynbrook Union Free School District – Special Programs (2016M-45)
… million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial … pertaining to the playground program were incomplete and inaccurate. Checks for the summer driver’s education … deposited in a timely manner. Key Recommendations Develop and adopt written policies and procedures for collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Town of Allen – Town Clerk Collections (2024M-120)
… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Churchville-Chili Central School District – Financial Management (2015M-354)
ChurchvilleChili Central School District Financial Management 2015M354
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … two schools with approximately 1,070 students, is governed by an elected five-member Board of Education. Budgeted … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Morris Central School District – Financial Condition (2014M-328)
… The Board and Superintendent did not adequately explain or monitor the implementation of the approved budget plan. … business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount … in a timely manner. Return moneys improperly transferred from the unemployment insurance reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … relied on appropriating significant amounts of reserves to finance operations, and budgets for the water and sewer … with the City’s Charter. The City Comptroller failed to maintain individual accounting records for each capital …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365