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Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … our comments on issues raised in the Town’s response letter. … Determine whether Town of Pawling Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library … Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Kent Fire District No. 1 - Financial Operations (2019M-37)
… to reserves are included in the budget and that reserve funds are disbursed subject to permissive referendum and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54New Paltz Central School District – Payroll (2021M-45)
… complete report - pdf ] Audit Objective Determine whether New Paltz Central School District (District) officials … raised in the District’s response. … Determine whether New Paltz Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Eagle – Wind Power Revenues (2014M-125)
… 1, 2013 through April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Brandon - Financial Condition (2019M-239)
… budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three consecutive years … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Naples Central School District – Network Access Controls (2020M-82)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded network user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on historical …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … Central School District is located in the Town of Huntington, Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Operational Advisory No. 24
… Year End 2024-25 Important Dates Guidance : In preparation for Fiscal Year End 2024-25 the Office of the State … vouchers/entries, revenue deposits, and State payments. For specifics, please visit the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesState Agencies Bulletin No. 287
… Annual Lease Value method or the Fixed Rate Method for he new vehicle but then must use that method for all future … taxes and must be reported as income on the W-2. New York State will not withhold federal income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Agencies Bulletin No. 2272
… AC230 process are sent to OSC by direct deposit reversal, payroll check stop payment, certified check, or money order. … their outstanding AC230s on a new tab OSC has added to the Payroll Check Notification Report, found on the PayServ … OSC will continue to process Direct Deposit Reversals, Payroll Check Stop Payments, and Check Holds as requests are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… and convenient public transportation to customers in eight counties (Monroe, Genesee, Livingston, Ontario, … percent) were the responsibility of third-party vendors. In these cases, we determined that RGRTA was not providing … to date. Implement the remaining recommendation detailed in the preliminary report. … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … District , and the Piseco Central School District . “In an era of limited resources and increased accountability, … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits