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Sullivan County – Time and Attendance (2017M-55)
… there were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited their own …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Lindley – Justice Court (2017M-270)
… Monthly bank reconciliations and accountabilities were not prepared, and errors went undetected and uncorrected. The Court did not ensure timely adjudication and reporting of vehicle and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… from the Community Activity Center were properly accounted for during the period January 1, 2016 through March 31, 2017. … is governed by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 … of payrolls. Adopt written policies and procedures for cash collections at the Community Activity Center, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-2282018 Financial Condition Report – 2018 Financial Condition Report
… the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential for substantial cuts to … on the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary interests in Washington. …
https://www.osc.ny.gov/reports/finance/2018-fcrSolvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Hudson Valley Community College – Tuition and Fees (2016M-348)
… period September 1, 2014 through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of the … Rensselaer County. The College is governed by a 10-member Board of Trustees. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Half Hollow Hills Community Library - Fund Balance (2018M-127)
… if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund … they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … supporting documentation. Association officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Vendor File Advisory No. 4
… that if done timely will benefit both agencies and vendors. These are: First, as soon as your agency has decided … and payments to be made. Second, strongly encourage vendors to register promptly for e-Supplier. This will allow vendors direct, 24-7 access to needed information regarding …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES … contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalLimitations – Special 20- and 25-Year Plans
… may be limited based on your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the District’s disbursements for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial … The Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue the use …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… user account access. District officials generally agreed with our recommendations and have initiated or indicated they … B includes our comment on an issue that was raised in the District’s response letter. … audit School District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTotal Spending – 2022 Financial Condition Report
… of State spending by major service function and funding source for the past five years. Growth in State Spending Has …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did not maintain a complete and accurate IT equipment inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTotal Spending – 2023 Financial Condition Report
… increased $11.1 billion (5.3 percent) to $220.5 billion in 2023. Since 2019, the growth in State spending (29 percent) … $31 billion since 2019, including $5.4 billion in 2023. In 2023, State spending was $11,204 per person. Spending on …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending