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Town of Genesee Falls – Fiscal Stress (2013M-146)
… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101V.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codePort Jervis City School District – Financial Condition (2022M-152)
… operating surpluses. Ensure that designated reserve funds are used to fund related expenditures. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152SUNY Bulletin No. SU-329
… SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected Employees: Employees enrolled or who may … paycheck. Agency Actions: Agencies must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency whose 403(b) deductions have not been taken and inform employees that they …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansSharon Springs Central School District – Fund Balance Management (2022M-100)
… appropriations by an average of $1.6 million, or 17 percent. Informed residents and taxpayers the District … balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Wayne County Court and Trust Funds (2022-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely … As a result, certain taxpayers were charged for fuel in an inequitable manner. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Peekskill – Financial Condition (2014M-105)
… The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for … of Endicott in Broome County. The Library is governed by a nine-member Board of Trustees appointed by the Village of … Key Recommendations There were no recommendations as a result of this audit. … George F Johnson Memorial Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-613
… Purpose To notify agencies of an automatic dues and agency shop fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorCUNY Bulletin No. CU-375
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees … Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 Effective Date(s) … OSC will automatically increase the bi-weekly deduction for Union Dues (Code 267 ) and Agency Shop Fee (Code 293 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-duesCUNY Bulletin No. CU-399
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-628
… employees in Bargaining Unit T4 with Dues (Code 486) and automatically update as follows: Title Title Code Old …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… one school with approximately 190 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… they were properly procured. We commend District officials for effectively designing and implementing its policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43