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State Agencies Bulletin No. 813
… information. Affected Transactions On the Federal, State and/or Local Tax Data page(s) in PayServ, if the … is entered in the Additional Amount section followed by an attempt to save the page, the new error message will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/813-new-error-message-federal-state-and-local-tax-data-pages-payservVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mAssessment and Collection of Selected Fees and Penalties
… as those levied on employers for their failure to pay fees in a timely manner or comply with workplace safety rules. We … does not assess and collect all required fees and fines. In total, the Department did not collect about $3.8 million, … assessment and collection of fees and penalties identified in this report. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Portland – Water Operations (2017M-45)
… The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for … billing all customers for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Butternuts – Disbursements (2021M-62)
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded its authority under New …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… including a $800 credit card payment to a non-Company vendor, $540 for member reimbursements, $1,455 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalJefferson County Probation Department – Restitution Payments (S9-20-10)
… between seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not maintain an accurate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Canajoharie Central School District – Fuel Purchasing (2021M-170)
… did not audit fuel claims, as required. The District could have reduced its fuel expenditures by at least $10,929, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170West Albany Fire District – Credit Card Purchases (2017M-15)
… were not approved in advance by either Board approval or purchase order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation required before making the purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15East Irondequoit Central School District - Financial Management (2019M-28)
… exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Did not adopt a multiyear financial and capital plan or detailed reserve plan that included the need and optimal … programs and did not always deposit receipts timely, or thoroughly reconcile them. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167City of Olean Housing Authority – Board Oversight (2016M-93)
… performance in administering the Authority’s Capital Fund Program (CFP), use of CFP grant funds or financial …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Seneca County Probation Department – Restitution Payments (S9-20-7)
… - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … take corrective action. … Determine whether the Seneca County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Dalton-Nunda Central School District – Financial Management (2020M-92)
… exceeded the statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… elected position, and the Clerk also serves as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did not always issue duplicate …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244