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Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mState Agencies Bulletin No. 1584
… effective July 28, 2017: Income Tax Surcharge : Removed for individuals with income greater than $200,000. Single … be found in the Maine Revenue Services Withholding Tables for Individual Income Tax booklet . Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-changeCUNY Bulletin No. CU-269
… automatically increase the biweekly deduction to $35.30 for the Dues (Code 231 ) and Agency Shop Fee (Code 220 ). … automatically increase the biweekly deduction to $33.02 for the Dues (Code 231 ) and Agency Shop Fee (Code 220 ). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-269-international-brotherhood-teamsters-ibt-local-237-dues-andOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… entry into the financial system of the timesheets utilized by certain bargaining units/departments. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Preble – Non-Payroll Disbursements (2023M-17)
… [read complete report – pdf] Audit Objective Determine whether the Town of … controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Canandaigua City School District – Procurement (2022M-141)
… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Village of Altamont – Justice Court Operations (2016M-199)
… which has approximately 1,720 residents, is governed by an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, the Court collected …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Ellenville Central School District – Network User Accounts (2022M-18)
… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… payroll bulletin on updating PayServ Chartfield Strings for lapsing events for deadlines and additional information. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsBellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District District officials approved supported and monitored overtime
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… cancelled check images and bank reconciliations prepared by the Clerk-Treasurer. Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Town of Esperance – Fund Balance (2016M-405)
… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Town-outside-village fund balances increased by 9 percent over the last three fiscal years, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Town of Webb – Audit Follow-Up (2018M-188-F)
… members and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The … to $900 which were all over the $100 limit established by the New York State Education Department (SED). Key … ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file … required annual update documents with the Office of the State Comptroller as of the end of our audit. Key … policy. Provide for an annual audit of the Treasurer’s records. File annual financial reports within 60 days of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Village of Yorkville – Budget Review (B3-13-7)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7