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Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget … The purpose of our audit was to review the Towns financial management budget practices …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… not establish an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … of water and sewer charges. Establish a comprehensive transfer station cash receipts policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … The purpose of our audit was to review internal controls over the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Overview – Legacy Reporting
… forward employee contributions, loan payments and payments for service credit purchases (arrears). Employers using the … consultants working for you. (To determine whether someone is an employee or a contractor/consultant, please refer to … the report period. For example, the December report is due in our office by January 7; the January report is due …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the … Company’s finances; as a result, it appears the Treasurer was able to misappropriate approximately $8,500 from January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… does not provide support that the overtime we reviewed was preapproved and necessary. As a result, officials may … $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for unsupported overtime …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mYork Central School District – Financial Management (2022M-96)
… As a result, more real property taxes were levied than was needed to fund operations. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgeted. Maintained unrestricted fund balances that were 97 percent, 770 percent and 50 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lancaster Central School District – Financial Management (2022M-37)
… on average, $2.8 million of fund balance that was not used. Did not use reserves in accordance with adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-372022 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid-eligible services were properly filed to receive Medicaid reimbursements. Key Findings Officials did not ensure students received all services from their IEPs or that all Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Objective Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate … The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Determine whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-842024 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Financing Arrangements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-243
… Purpose: The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees: … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in … The purpose of this bulletin is to notify agencies of a modification to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Department did not complete all required testing of weighing and measuring devices or …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353