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Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District … officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt … approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andTown of North Castle – Cash Disbursement (2013M-32)
… lack of bank reconciliations creates a risk that errors or fraudulent transactions could occur without detection. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Greene County - Information Technology (2020M-38)
… whether officials ensured information technology (IT) systems were adequately secured and protected against … with the County’s acceptable use policy, and did not adopt IT policies, including: Breach notification policy Disaster … officials did not provide cyber security training to IT personnel and County employees. Sensitive information …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… period July 1, 2014 through June 10, 2016. Background The Hilton Central School District is located in the Towns of … Hilton Central School District Payroll and Leave Accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… July 1, 2014 through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately 1,200 … Herkimer Central School District Financial Condition 2016M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Green Tech High Charter School – Payroll (2023M-157)
… report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid … Determine whether Green Tech High Charter School School officials accurately paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Town of Franklin – Financial Operations (2014M-32)
… adequately segregated. File the annual financial report with OSC and the Town Clerk within the statutory time period. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32State Agencies Bulletin No. 320
… Purpose To advise agencies of an increase in New York City resident tax withholding and an increase in the New York City supplemental tax withholding rate Affected … To advise agencies of an increase in New York City resident tax withholding and an increase in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted 28 … transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer eligible … Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223State Agencies Bulletin No. 1750
… rate change in the biweekly fee schedule for certain parking rates, as submitted by the Office of General Services Affected Employees Employees who have the OGS Parking Services deduction (Code 427), as defined below … OGS will automatically increase the biweekly rates for parking fees using an electronic input file as listed below: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1750-automatic-rate-change-ogs-parkingTown of Chester – Property Tax Exemptions (2016M-325)
… documentation is maintained. Review all exemption types and authorize by resolution only those the Board wants …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Ausable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Conduct condition assessments of eligible assets and summarize the results using a measurement scale; Estimate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Background The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is … an elected five-member Board of Directors. Disbursements during the audit period totaled approximately $78,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … October 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire Commissioners which consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… has no written policies or procedures over the collection, custody and deposit of cash collections. County officials did … Develop policies and procedures for the collection, custody and deposit of cash receipts. Periodically reconcile …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Elba Central School District - Financial Management (2018M-96)
… Adopt realistic budgets based on historical or other known trends. Review reserves to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Special Accidental Death Benefit – State Police Plan
… compensation benefits being made due to your death; and Your Social Security benefit. The salary used to …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitTown of Webb - Ski Collections (2018M-188)
… ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials … should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski lift transactions that did not require payment were not …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188