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CUNY Bulletin No. CU-439
… To notify CUNY agencies of 2012 CUNY Pre-Tax Transit rate changes pursuant to IRS Publication 15-B (2012) Affected … To notify CUNY agencies of 2012 CUNY PreTax Transit rate changes pursuant to IRS Publication 15B 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesPort Jervis City School District – Financial Condition (2016M-319)
… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Campbell-Savona Central School District – Budget Review (B2-16-6)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … CampbellSavona Central School District Budget Review B2166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher Authorizer”. Prior to … designated individuals must be recorded in OSC’s Contract Database. To support these designations the Business unit … designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - Updating …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersCortland Enlarged City School District - Budget Review (B4-15-12)
… 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … the use of personal devices on the District’s network and acceptable use of District assets when used outside the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one school with approximately 610 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the … procedures to ensure State aid was claimed for nonresident homeless students. Officials also did not complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidAmherst Central School District –Financial Condition (2016M-167)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools with approximately 2,900 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Stafford – Capital Projects (2024M-17)
… of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Old Westbury – Justice Court (2017M-64)
… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 residents, is governed by an elected five-member Town Board. Budgeted appropriations … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Southold – Financial Operations (2014M-299)
… 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations … and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) … were paid without Board approval. The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Boylston – Financial Condition (2021M-69)
… Determine whether the Town Board Board effectively managed the Town of Boylstons Towns …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Huron – Financial Management (2014M-367)
… 18, 2014. Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. … adopted budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies … capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… charges. Town officials did not establish an adequate system of internal controls over transfer station cash …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60