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Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s … period September 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… - pdf] Audit Objective Determine whether Batavia City School District (District) officials appropriately track and … officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryGreenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Corinth – Claims Auditing (2017M-102)
… was to determine whether claims were adequately supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Guilderland – Golf Course Collections (2017M-22)
… processing of collections received at the Town golf course for the period January 1, 2015 through October 31, 2016. … is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town is … five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The Town is governed … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees Employees in … routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… fees. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… complete report - pdf] Audit Objective Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s … did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receipts. The revenue account codes listed in this chapter have been developed and organized to provide essential … and analysis. The following major classes of revenues have been developed for use by all State agencies and public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Stockton – Financial Management (2014M-90)
… as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus … appropriations in annual budgets. Town officials have not developed a written multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… more than $491,000 over the past six years. The Town could have saved approximately $3,900 if diesel and ethanol blended …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … fuel purchases and use. … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written … The Library directly paid expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … system which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Owego – Financial Management (2015M-179)
… 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Miller Place Union Free School District – Check Signing (2017M-76)
… of Audit The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76