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Lake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections were properly … April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake … to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors elected by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 1299
… military service credit, agencies or employees may contact the NYSLRS Call Center at 1-866-805-0990 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCUNY Bulletin No. CU-377
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … system’s automatic agency shop edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for multiple levels of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-368
… 2009 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 268 ) and Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler … edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-andContract Advisory No. 6
… ID. Please note the required procedures differ based on the status of the contract, whether payments were issued …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractMexico Academy Central School District – Procurement (2023M-75)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … totaling $17,762 and did not maintain documentation to justify they used a sole source provider for the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Village of Endicott – Budget Review (B4-16-7)
… the tentative budget for the general, electric 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 to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16City of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average … connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed … fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … for retirement contributions for at least nine years, workers’ compensation for 10 years and unemployment for 31 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has … records for several other municipalities, told us that it is difficult to dedicate time to update the prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Hempstead – Budgeting (2021M-169)
… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Greenville Fire District - Fixed Assets (2019M-223)
… officials had adequate controls to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our audit period, the … a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… [ read complete report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway … underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116