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Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the … Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 298
… To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. … The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to $11,000. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearJericho Union Free School District – Acceptable Use Policy (2022M-194)
… and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Suffern – Budget Review (B8-15-13)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 … to use the tax stabilization reserve to lessen the real property tax levy. … Village of Suffern Budget Review …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13DiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… and responsibilities. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andState Agencies Bulletin No. 166
… connections between the end users and the payroll system applications. Most Citrix activity is done "behind the … enter their userid and password to connect to the payroll system group. Reason for the Upgrade This is one part of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/166-upgrading-citrix-winframe-v17-citrix-metaframe-v18Newark Valley Central School District – Procurement (2022M-60)
… for 13 purchases of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and … Seek competition when procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is billed the correct rates. Update the procurement policy and related procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of revenues … previously recorded as “Temporary Undistributed Receipts” account code 32601 to the correct revenue account code. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Tupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District District officials to effectively manage the Districts financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14State Comptroller Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Delhi – Pool Project Donations and … date was December 2017 but was completed in October 2020. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. … Tompkins …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Comptroller DiNapoli Releases Municipal Audits
… unsupported exemptions. Stamford-Harpersfield-Kortright Fire District – Financial Activities (Delaware County) The …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… fund balance to be maintained in each fund. Adopt budgets with realistic estimates of revenues, expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim