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Village of Sylvan Beach – Board Oversight (2013M-34)

… oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. … authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received by …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees … balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Springport – Financial Management (2014M-329)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … more fund balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations … its money into other reserve funds with the same tax base to the extent permitted by statute. Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… $500,000 deposit before any renovation work was completed or services rendered. Paid approximately $131,000 in … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Town of Rosendale – Financial Operations (2015M-38)

… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period … Accounting records did not support the amounts reported to OSC, including more than $850,000 in fund balance … and significant leaks. … The purpose of our audit was to review selected Town financial operations for the period …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Northern Adirondack Central School District – Financial Condition (2020M-51)

… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Marcellus Central School District – Online Banking (2020M-66)

… processing transactions. Ensure that a dedicated computer is used to perform online transactions and that employees …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

City of North Tonawanda - Financial Condition (2020M-90)

… [ read complete report - pdf ] Audit Objective Determine whether the Mayor …

https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90

State Agencies Bulletin No. 1846

… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-york

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… depending on the location of the training school or course. These additional requirements are summarized … Location Additional Requirements Outside the county or counties where the district/municipal corporation is …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. The Supervisor did not properly …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Village of Palmyra - Justice Court Operations (2019M-202)

… Justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… Audit Objective Determine if District officials accurately allocated personnel costs between District and State grant activities. Audit Results We reviewed the … officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10