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Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… for. Village officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Preston - Financial Management (2018M-81)
… Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to … years, Town officials have not developed fund balance or reserve policies or multiyear financial or capital plans. Key … and expenditures. Develop and adopt a fund balance and reserve policy that establishes the level of fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… officials generally agreed with our recommendations and have initiated, or indicated that they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelMonroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… [read complete report - pdf] Audit Objective Determine if: Wyandanch Union Free School District (District) officials … they are in the process of taking corrective action. … Wyandanch Union Free School District Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, … In addition these payments will inflate future pension payments for these employees by about $5.5 million. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followCollection of Lease and Permit Revenues (Follow-Up)
… of $417,000. Of the 61 permits we identified that could have been referred to the Office of the Attorney General, the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followCUNY Bulletin No. CU-451
… CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 Effective Date(s) … the health insurance rate change that went into effect in the paychecks dated July 12, 2012 should not have become … Health insurance rate adjustments will be processed by OSC in paychecks dated August 9, 2012. The attached chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentCUNY Bulletin No. CU-439
… Benefit Transportation Spending Account Program who have a CUNY Pre-Tax Transit Benefit (code 438) biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… and manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money … $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit period. Officials did …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Greene – Investment Program (2023M-112)
… review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… of financial operations, and the public did not have an opportunity to exercise its rights as provided in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Town of Greig – Long-Term Planning (2023M-13)
… policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer … System (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Otselic Valley Central School District – Procurement (2022M-58)
… $21,038 during our audit period. District officials may have saved $13,781 on fuel costs had they been able to use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Hewlett Bay Park – Financial Management (2022M-30)
… generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30