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Town of Tyre - Long-Term Planning (2019M-61)
Determine whether the Board established adequate longterm plans which appropriately address the Towns operational and capital needs and funding sources
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)
… whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately … whether the Board of Education Board adequately audited claims before payment and ensured that each was approved for …
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)
… expenditures and revenues. Developed a long-term financial plan that was unrealistic when compared to the adopted …
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)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
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)
… books and records to ensure the timely submission of required reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations Strengthen the control … the Treasurer’s books and records and ensure that all required reports are submitted in a timely manner. Ensure …
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)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
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)
… The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mConnetquot Central School District - Financial Management (2019M-180)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Grand Island - Information Technology (2019M-34)
… our findings and recommendations but indicated that they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor … other claims totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Buffalo City School District - Charter School Tuition Billing (2019M-122)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … recreation facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. … who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … Directors, and the members elect a Treasurer. Expenditures for 2014 totaled approximately $95,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overYork Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the … operations. The Department is governed by a five-member Board of Directors. The Department’s revenues and expenses for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… for the 2013 fiscal year. The Board provided the fire chief with an annual stipend for mileage incurred while … Secretary-Treasurer’s records annually. Require the fire chief to submit itemized claims for mileage reimbursement. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … certain types of facilities. The Agency, which was created in 1973 by the State Legislature, is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanState 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 … limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section … (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedState Agencies Bulletin No. 1883
… is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5