Search
Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices … June 1, 2013 through June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, … Village of Scottsville Budgeting Practices and Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Mill Neck – Financial Management (2014M-358)
… the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Glens Falls Housing Authority – Tenant Rents (2014M-370)
… audit was to assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, … $5.7 million. Key Findings Duties for processing tenant rents were not adequately segregated and compensating … Key Recommendations Properly segregate the duties for tenant rent collection among the office employees or provide …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Authority’s operating budget for the 2016-17 fiscal year totals approximately $1.1 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Speculator – Financial Condition (2013M-381)
… audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. … Trustees and an elected Mayor. Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. … Develop and adopt budgets that include realistic estimates for revenues and expenditures. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… February 28, 2015. Background The Orient Fire District is a district corporation of the State, distinct and separate … advance. Key Recommendations Amend the investment policy, close any improper accounts and ensure that all funds are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … the anticipated costs. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Wainscott Common School District - Claims Auditing (2018M-240)
… some of our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Herkimer County Community College - Procurement (2019M-186)
… policy and procedures do not address the solicitation of competition for professional services and insurance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Norwich City School District - Fund Balance Management (2018M-198)
… fund balance deficit. Ineffectively budgeted each year for various known expenditures and revenues. Developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
ScotiaGlenville Central School District Financial Condition Management and ExtraClassroom Activities 2017M288
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … books and records to ensure the timely submission of required reports. Conducted an annual audit of the … Board for audit. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Manchester - Board Oversight and Information Technology (2018M-39)
… adopt information technology (IT) policies and procedures for breach notification, access rights, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mState Agencies Bulletin No. 1978
… is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees … (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 plan participants. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined