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Johnsburg Central School District – Payroll (2014M-174)

… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … Employees did not consistently punch in or out to record times they reported for and left work. District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… internal controls over extra-classroom activity funds for the period July 1, 2012 through March 31, 2014. … with approximately 870 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20.5 … the central treasurer receives supporting documentation for all activity fund receipts and that student treasurers …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165

Village of Cayuga Heights – Board Oversight (2014M-292)

… policy to ensure that it meets the requirements of State law and monitor for compliance with the policy as part …

https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292

South Lewis Central School District – Financial Condition (2016M-83)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83

Afton Central School District –Management of Fund Balance and Reserves (2016M-134)

… officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.2 … fund balance has been well over the statutory limit for the past several years. Certain reserves had excessive …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016m

Town of Barker – Justice Court Operations (2016M-422)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

State Agencies Bulletin No. 1883

… Questions regarding this bulletin may be directed to Payroll Retirement mailbox. … State Agencies Bulletin No 1883 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5

Town of Sand Lake – Justice Court (2015M-121)

… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period … 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … in fines, fees and surcharges. Key Findings Justices did not ensure that accurate monthly bank reconciliations were …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121

Town of Saranac - Cash Management (2019M-32)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were … the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request … for banking services from multiple financial institutions to maximize the return on investments and minimize bank fees. …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Glens Falls City School District - Financial Management (2019M-12)

… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … multiyear financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… billing prepared by the School’s contracted accounting firm. An incorrect formula was used to calculate State aid …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Poughkeepsie City School District - Payroll (2019M-110)

… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Village of Fort Ann – Financial Condition (2014M-197)

… 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately … appropriated excessive amounts of fund balance in the general fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. The …

https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197

Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)

… projects in accordance with standard project procedures, it did not set clear and specific goals when approving …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-project

Village of Hempstead – Budget Review (B7-14-4)

… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… report - pdf] Audit Objective Determine whether the Town Supervisor maintained up-to-date accounting records and … to our office in a timely manner. Conduct an annual audit of the Town Supervisor’s records, or engage an independent …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Town of Pierrepont – Fiscal Stress (2014M-314)

… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …

https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314