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City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Limitations – Special 20- and 25-Year Plans
… our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsVendor File Advisory No. 4
… processes that if done timely will benefit both agencies and vendors. These are: First, as soon as your agency has decided to do business with a vendor, begin the vendor add process. This will allow contracts and purchase orders to be entered and payments to be made. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… February 29, 2016. Background The Southampton Union Free School District is located in the Town of Southampton, … to individual departments. … Southampton Union Free School District Special Education Claims Processing 2016M200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… contracts or cooperative bids. Ensure that purchases are not made until the purchasing agent has issued an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Sauquoit Valley Central School District – Financial Condition (2016M-88)
… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104State Comptroller DiNapoli Releases Municipal Audit
… York State Comptroller Thomas P. DiNapoli today announced the following local government audit has been issued. … all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors … analyses for proposed projects before approving them. In addition, officials did not charge some project applicants …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… The governing board must review each entry listed on an … board must exclude any duties that are not work-related from the calculation of the average number of days worked per … Attending a political party rally/candidate forum Board and committee meetings for private organizations Socializing …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… complete report - pdf] Audit Objective Determine whether the Board adhered to the law and District policy when … policy to procure professional services. Our review of procedures District officials used to select 17 … District officials and personnel comply with the District’s purchasing policy when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured District information … and computerized data were safeguarded. Key Findings The Board and District officials did not monitor computer use … IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … is the custodian of City money and is responsible for maintaining the City’s accounting records. Results of … City officials could not provide reasonable explanations for their lack of corrective action. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fTotal Spending – 2021 Financial Condition Report
… spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Receipts – 2021 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsYour Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2015 through February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433