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Town of Ulster – Town Assessor (2016M-361)
… The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … by a five-member Town Board, which appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled … Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court’s financial activity for the period January 1, … Town of Maine Justice Court Operations 2016M358 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Restrictions – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsState Agencies Bulletin No. 1950
… NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $250,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsWalton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Medina Central School District - Capital Projects (2019M-163)
… and District officials properly managed the 2016 capital project Project …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andHoneoye Central School District - Information Technology (2019M-9)
… plans to safeguard IT assets and data. Ensure staff comply with the District’s policies related to personal use of IT … who use IT resources. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55George Junior Republic Union Free School District – Website Transparency (2021M-212)
… Junior Republic Union Free School District’s (District) website provided the public with transparent … Key Findings Although District officials maintain a website, certain financial information was either not posted … were required to include on the District’s website: External audit reports Original and final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyIX.8 Federal Grant Refunds – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsTown of Jefferson – Selected Financial Operations (2014M-332)
… Clerk’s duties, and the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for … accurately billed New York State Parks Recreation and Historic Preservation State Parks for water usage for …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Lockport Public Library – Claims Processing (2015M-192)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … of Regents of the New York State Education Department in 1893. The Library is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… to require District personnel to use competitive methods when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407State Comptroller DiNapoli Releases School District Audit
… District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditCity of Norwich – Information Technology (2012M-254)
… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254