Search
Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April … 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… 820 students. The District, which is governed by an elected five-member Board of Education, contracts with … not have service level agreements for services provided by OUBOCES and MHRIC, which could lead to confusion over … and develop controls over PPSI maintained and collected by the District. Ensure that all IT services are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town has … health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… five-member Board of Education, operates three schools with approximately 1,650 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mTown of Waterloo – Board Oversight (2017M-110)
… a population of approximately 7,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Quogue Union Free School District – Financial Condition Management (2017M-196)
… 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 … reserve to determine whether the amount retained is necessary and reasonable. … Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… Watertown is located in Jefferson County and is governed by an elected five-member Council. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… a population of approximately 27,200. The City is governed by an elected seven-member City Council. General fund … and thorough audit of all claims prior to payment by establishing a claims auditing policy. Adopt a payroll …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210State Agencies Bulletin No. 839
… be used as the return address on employee W-2 statements for 2008. Agency Actions Agencies must verify the return … listed for all their Department ID(s) in the Control-D Report NPAY529 (Agency’s Address Listing). The address on the … the subject line and include your five-digit Agency Code number(s) along with the correct agency return address in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/839-verification-agency-return-address-employee-w-2-statementsState Agencies Bulletin No. 757
… be used as the return address on employee W-2 statements for 2007. Agency Actions Agencies must verify the return … listed for all their Department ID(s) in the Control-D Report NPAY529 (Agency’s Address Listing). The address on the … the subject line and include your five-digit Agency Code number(s) along with the correct agency return address in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/757-verification-agency-return-address-employee-w-2-statementsCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Contributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings … October 1, 2013, your required 3 percent contributions are tax-deferred until they are distributed to you. These … System. Therefore, the 3 percent contributions you make on or after October 1, 2013* are: Not reported as wages for …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. Budgeted … five days of personal leave instead of the four allowed by their collective bargaining agreement (CBA). We found that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Sherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … could include regularly contacting all retirees by phone or mail to obtain updates of their contact and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurancePersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Other 235 2,154,774 Taxpayer claimed incorrect wages and withholding tax 98 180,448 Taxpayer had questionable …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsElmira City School District – Financial Condition (2014M-348)
… 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of Education, … and maintained. Develop a multiyear financial plan that is sustainable and includes information related to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348