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Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

Commack Union Free School District Financial Condition and Fuel Inventory 2015M90

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Purpose of Audit The purpose of our audit was to assess the … The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, … operates two schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Village of Suffern – Budget Review (B22-6-2)

… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of … The purpose of our budget review was to provide an independent evaluation of the …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Virgil – Justice Court Operations (2015M-77)

… ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s records … bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Town of Caroline – Renewable Energy (2013M-325)

… passenger vehicles, or carbon dioxide emissions from the electricity use of five homes for one year. Key …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Town of Andover – Audit of Claims (2013M-388)

… numbered claims to the Board for audit approval. All claims, except where exempted by statute, should be … to the Board for audit. Prepare monthly abstracts (list of all claims) specifying the numbers of the claims, the names of the claimants, the …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The … Determine whether the Mayor and City Council adopted realistic budgets that were …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

Cortland County - Financial Management and Reporting (2019M-162)

… the Legislature ensured County officials had accurate and complete financial information with which to manage operations. Key … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to … the Legislature ensured County officials had accurate and complete financial information with which to manage …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

Canastota Central School District - Financial Condition Management (2019M-174)

… We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … as of June 30, 2018. Encumbrances were overstated by a combined total of $264,000 from 2015-16 through 2017-18. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Town of Frankfort - Board Oversight (2018M-58)

… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

CUNY Bulletin No. CU-451

… Purpose To notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 … University of New York Benefits Office has determined the health insurance rate change that went into effect in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustment

CUNY Bulletin No. CU-735

… dues increase for employees represented by IBT, Local 237 in Bargaining Unit TT. Affected Employees Employees represented by IBT, Local 237 in Bargaining Unit TT are affected. Effective Dates Changes will be effective in paychecks dated December 30, 2021. OSC Actions At the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevator

Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts

… district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …

https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts

II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting

… in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the State Finance Law. The State Comptroller’s … for prescribing methods of accounting are provided in Article V, Section 8 of the State Constitution, and various …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overview

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