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Village of Endicott – Budget Review (B4-13-8)
… budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Recommendation Address the deficits in the water and sewer funds prior to adopting the budget to avoid adopting …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Coldspring – Town Clerk Operations (2013M-137)
… to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately … Board also did not provide adequate oversight of the Clerk or document its annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … not be used to fund operations. Create and adopt a formal plan that defines objectives for each reserve. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… in 1970. Key Recommendations Properly and accurately bill Parks for sewer services as provided for in the 1970 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Oswego County – Transfer Station Cash Receipts (2015M-334)
… 9, 2015. Background Oswego County is located in central New York State and has a population of approximately 122,000. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for … over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one year of your appointment or within one year of employer adoption. …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hWillsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of … generally agreed with our recommendations and plan to implement corrective action. … Determine whether Buffalo …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent of the unused vacation … and approve all unused leave and separation payments to help ensure they are accurately calculated, supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsCarthage Central School District – Financial Condition (2014M-138)
… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the … sales tax of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428State Agencies Bulletin No. 344
… advance payments of earned income credit directly from their employer in the form of regular EIC payments added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings JCIDA officials did not appropriately … schedule. Assess annually reported capital investment and salary information for reliability or compare it to estimates …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaVillage of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Board of Trustees, which is composed of a Village Mayor and four Trustees. The Village’s annual budget for the … fiscal year was $953,000, which is funded mainly through real property taxes, water and sewer user fees, and State and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Broome – Purchasing and Justice Court (2014M-255)
… Town officials did not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Red Creek Central School District – Financial Condition (2016M-365)
… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term intentions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365County of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is composed of 19 members, … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, … format to perform a proper audit of claims … Chester Union Free School District Financial Management and Board Oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board