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East Hampton Union Free School District – Financial Software User Access (2016M-340)
… through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton … with system administrator rights. … East Hampton Union Free School District Financial Software User Access 2016M340 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… and salvage facilities are registered, and follows up on consumer complaints and takes enforcement action as … sales and salvage facilities are registered and follows up on …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Village of Corinth – Investment Program (2023M-146)
… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the … monthly cash flow forecasts to estimate available funds for investment, monitor investments and periodically solicit …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146State Comptroller DiNapoli Releases School Audits
… formally document its approval for three administrators’ salary payments totaling more than $460,000 and benefits such …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … appropriate, accurate, complete or timely financial records and reports. The board did not perform an audit of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central … District – Financial Management (Cattaraugus County) As of June 30, 2016, unrestricted fund balance totaled $2.6 million and was 15 percent of 2016-17 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsScio Central School District – Capital Assets (2024M-45)
… complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be located. The missing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45City of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … Adopt comprehensive written IT policies and procedures to address acceptable computer use and online banking. Develop …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterState Agencies Bulletin No. 1375
… Revenue Service website at http://www.irs.gov/pub/irs-pdf/p15.pdf . The withholding of federal income tax on the … base limit for 2015 has increased to $118,500 (max tax $7,347). There is no limit on the amount of wages subject to … $200,000 will be subject to an additional Medicare Tax of .9%. The additional tax applies only to income above the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyTown of North East – Internal Controls Over Information Technology (2013M-31)
… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, … property for 26 items valued at $144,421. District inventory records of technology assets were inconsistent. Key … controlling inventory and procedures for maintaining fixed asset records. Ensure that all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147State Agencies Bulletin No. 1632
… will also be published in IRS Publication 15 (Circular E), Employer’s Tax Guide for use in 2018, which has not yet been … additional tax applies only to income above the $200,000 threshold and is only paid by employees. Pre-Tax Benefits … on a tax return as of January 1, 2018.ITIN holders in this group who need to file a tax return for 2018 will need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … documentation to support efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with payments totaling $250,200 were evaluated every three years, as required by the …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesState Agencies Bulletin No. 1455
… will be reflected in Institution paychecks dated January 7, 2016 and Administration paychecks dated January 13, 2016 … Revenue Service website at https://www.irs.gov/pub/irs-pdf/p15.pdf The withholding of federal income tax on the … $200,000 will be subject to an additional Medicare Tax of .9%. The additional tax applies only to income above the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans … Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m