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Town of Sidney – Budget Review (B4-14-19)
… proposed budget are reasonable. The Town’s projections for rental income in the Hospital Fund included $30,000 of lease … agreement exists. As a result, the Town underestimated rental revenue by a total of $65,000. The Town is reporting …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and … operating deficits and declining surplus. Extensions to one district did not comply with all legal requirements … and the Board did not properly allocate project costs to benefited properties. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15DiNapoli: June Tax Receipts Down 17.3% From Last Year
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearTown of Saranac – Payroll (2014M-289)
… The Town of Saranac is located in Clinton County and has a population of approximately 4,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for general oversight of Town operations …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Oneida City School District – Information Technology (2020M-80)
… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … was not made available to us or the Board of Education for review and approval. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80DiNapoli: Tax Cap Below Two Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these municipalities due to inflation above 2 percent in recent years. Chart List of Tax Levy Growth Factors Report …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentState Agencies Bulletin No. 1841
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … October 31, 2014. Background The Town of Essex is located in Essex County and has a population of approximately 670. … withholdings and deductions for health insurance premiums. Not all employees’ leave accrual records were accurate. The …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of East Hampton – Budget Review (B7-15-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our … Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza Preservation, LP and … that Linden Plaza had conducted price analyses or taken other steps to determine the reasonableness of the prices …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followTown of Easton – Sales Tax Allocation (2014M-355)
… June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion … funds to reduce the real property tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in taxpayer inequities of approximately $188,000 from 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development … August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … the town-wide funds were charged less than they should have been. While the Board appropriated more than $1.4 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesCollege at Cortland – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March … were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of New Albion – Justice Court Operations (2014M-161)
… 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 … errors and omissions would not be detected and corrected in a timely manner. We reviewed 790 receipts totaling more … late and a check that was substituted for $53 collected in cash. Key Recommendations Prepare a monthly accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Alfred State College of Technology – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel … 31, 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesCollege of Plattsburgh – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … airline baggage and travel agency fees. The mission of the College at Plattsburgh (College) is to prepare a diverse … citizenship, and ethical life based on a strong foundation in the liberal arts. The College spent $2,867,155 on travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls … policy or implemented procedures requiring each employee to maintain a time sheet to be signed by the employee and their supervisor. The …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087College of Geneseo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these … costs totaling $252,042. Key Findings The travel expenses for the three College employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… adequately monitor financial operations, with unexpended surplus funds increasing by more than $491,000 over the past … develop procedures to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34