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Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… complete report – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and … did not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the financial information necessary to properly monitor and …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Warrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted … 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Five completed capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mGlens Falls Common School District - Cash Management (2019M-177)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Town of Machias – Supervisor’s Financial Duties (2021M-98)
… his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot … repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement … opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of … Albany County Department of Weights and Measures Potential Revenue Enhancement and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did not transparently fund capital … to component and participating school districts. Develop a comprehensive written multiyear capital plan. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… and the President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightConnetquot Central School District – Financial Condition (2015M-98)
… The Board did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund balance that was not needed to finance operations, … budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Village of Liberty – Budget Review (B4-14-9)
… gaps in the water and sewer funds which are planned to be funded by rate increases that have not yet been adopted. The amount …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9DiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… For the first time since the Great Recession, more than 9.1 million New Yorkers were … remained uneven, with downstate regions experiencing the highest employment growth while most upstate regions saw … For the first time since the Great Recession more than 91 million …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008Food Safety Monitoring (Follow-Up)
… covered the period of April 1, 2011 through September 18, 2013. The objective was to determine whether the Department … of Agriculture and Markets: Food Safety Monitoring (2013-S-27) Department of Agriculture and Markets: Dairy …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followState Agencies Bulletin No. 2098
… Purpose The purpose of this bulletin is to notify agencies of an … represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, … Units CC, CD, and TH are affected. Background Pursuant to the duly adopted provisions of the Constitution of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-753
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY. Affected Employees: … Units SF, TK, and TY are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-753-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-779
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … Background: Pursuant to the duly adopted provisions of the Constitution of the American Federation of State, … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-779-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-783
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background: Pursuant to the duly … represented by DC37 Local 384 in Bargaining Units CC CD and TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-783-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-807
… represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY. Affected Employees: Employees represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY are affected. Effective Dates: Changes will be … represented by DC37 Local 2054 in Bargaining Units SF TK and TY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-807-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-815
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background: Per the request from … membership dues for employees in Bargaining Units CC, CD, and TH (Deduction Code 259) will increase as outlined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-815-district-council-37-dc37-local-384-dues-increaseTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a … the Villages did not receive all the benefit they should have from County sales tax distributions. The Town Board … improperly allocated sales tax revenue totaling $253,603 to the TW highway fund before reducing the TOV funds’ tax …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204South Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had appropriate access rights … fiscal year are $52.1 million. Key Findings The Board has not adopted comprehensive policies to ensure that access to … by individual employees’ job duties. District officials have not implemented access controls to ensure proper …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257