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DiNapoli Announces Sale of General Obligation Bonds
… of the State of New York on March 13, 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, 2019. The bonds will be dated … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsLaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over District … The District improperly retained an independent contractor to perform the duties of Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. … Town of Olean Volunteer Fire Company No 1 Inc Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. … Jamison Road Volunteer Fire Company Inc …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… January 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the … and services are standardized, not specific vendors. … Hauppauge Fire District Mandatory Training and Procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… controls over the Department’s financial operations for the period January 1, 2013 through January 31, 2015. … The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in the Town of Halfmoon, … County. The Department, which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialClyde Fire Company – Controls Over Financial Activity (2015M-072)
… of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072State Agencies Bulletin No. 1224
… changed for 2013. The new withholding tables can be found in IRS Notice 1036 (Early Released Copies of the 2013 … *Please note: The new withholding requirements will appear in Publication 15 (Circular E), Employers Tax Guide. Publication 15 will be posted on IRS.gov in early 2013. Nonresident Alien Federal Withholding The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1224-update-internal-revenue-service-irs-tax-withholding-requirements-2013Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an … each year, starting with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38State Agencies Bulletin No. 2142
… Purpose: The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan … dated July 13, 2023. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitNorth Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61City of Newburgh – Budget Review (B6-16-17)
… 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 … to rely on one-time revenue from the sale of real property which, if not sold, will cause a revenue shortfall … taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education … response. … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… collections in a timely manner. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Uniondale Union Free School District – Information Technology (2023M-61)
… when access is no longer needed. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … Remit real property tax collections totaling $2 million to the Town Supervisor (Supervisor) or the County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies … pay rates or Board of Trustees (Board) policy resulting in compensation errors totaling $5,188. Officials could not … to occur. Key Recommendations Ensure employees are paid in accordance with employment agreements, approved salaries …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan