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Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Library officials did not use competitive methods when procuring goods and services that were not subject to …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… elected or appointed NYSLRS members receive accurate service credit …
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)
Determine whether the Board adhered to the law and District 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)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
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)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with … overfunded or unnecessary. Key Recommendations The Board and District officials should: Provide transparency by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Total Receipts – 2021 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 … receipts increased 41.1 percent. Personal Income Tax and Consumer Tax Receipts Have Increased Over the Past Five … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsState Comptroller DiNapoli Releases Municipal Audit
… did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … financial benefits. Auditors determined officials did not verify an applicant’s project information or complete … compare it to estimates in project applications. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditTotal Spending – 2022 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… increased taxes or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State … for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2018 to …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTotal Spending – 2021 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective 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 … and procedures regarding the procurement of professional services. Seek competition for 28 professional service …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalLong 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 … 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate … account. The Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Walden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
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)
… on a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an … and reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Hudson Valley Community College – Tuition and Fees (2016M-348)
… system. Key Recommendations Ensure that the IT department preserves all sequentially numbered receipts and other …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348City 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-228Sullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
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)
… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Limitations – 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/limitations