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Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… financial condition and examine the internal controls over cafeteria operations for the period July 1, 2012 through … by food service employees were not reviewed or approved. Cafeteria inventory counts were not accurate. Key … and appropriations estimates that are realistic. Analyze cafeteria operations to identify potential efficiencies. Only …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLetchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… were not deposited within 10 days as required by Village Law section 408. The Treasurer did not sign 69 of 179 checks … Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the … identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Endicott – Budget Review (B4-15-11)
… review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Danby – Claims Processing and Procurement (2022M-127)
… competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not … when procuring goods and services or ensure all claims were properly audited and approved. When goods and … may not be procured in a cost-effective manner. Also, when claims are not properly audited, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Long Lake Central School District – Payroll (2016M-90)
… the employees’ direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he … process. Such controls include increasing management reviews of work performed by the School Business Official. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… through June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and examine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns … Ithaca City School District Transportation State Aid and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationWoodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, … "Catch Up" provision, available to employees in each of the last three years prior to normal retirement age, has … contribution, for a combined maximum total contribution of $22,000 for calendar year 2002. An additional deferment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Homeowners Association, Inc.
… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) … $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General to recover the … expended $20000 granted under contract TM09M10 with the New …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208DiNapoli: Local Sales Tax Collections Up Slightly in May
… tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an … Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth … is especially important in this uncertain economy.” For May 2023 compared with May 2022: New York City’s collections …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through … Board of Directors that is appointed by the County and includes four members that are County Legislators. Key … organization, to perform all TCIDA’s administrative and financial services based on a memorandum of understanding …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208