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Unified Court System Bulletin No. UCS-344

… to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. Affected Employees: The following … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions: OSC will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucs

State Comptroller DiNapoli Releases School Audits

… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits

Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January 31, 2015. … Key Findings The IDA had provisions to reduce assistance for businesses that did not meet their goals but did not do …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Town of East Greenbush – Justice Court Operations (2016M-60)

… our audit was to examine the Court’s financial operations for the period January 1, 2014 through June 30, 2015. … collections in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not complete …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… [read complete report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Islip Housing Authority – Cash Disbursements (2017M-167)

… to examine the Authority’s cash disbursement procedures for the period July 1, 2015 through March 31, 2017. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a five-member Board … members elected by the tenants. Operating expenditures for the 2016-17 fiscal year totaled $18,653,655. Key Findings …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Dunkirk City School District – Financial Management (2017M-122)

… to review the District’s financial management practices for the period July 1, 2013 through May 25, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled more than $40 million. … and reasonable. Use surplus funds as a financing source for funding one-time expenditures, reducing District property …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Keeseville Volunteer Fire Department – Financial Operations (2017M-100)

… recorded and reported and Department money was safeguarded for the period January 1, 2015 through January 31, 2017. … not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire … Captain. Department officials did not deposit or account for all donations received or deposit money received from …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations

Village of Alfred – Information Technology (2017M-236)

… the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $2.3 … use policy and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Town of Sharon – Fund Balance (2017M-271)

… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

Kingston City School District – Fixed Assets (2017M-214)

… Background The Kingston City School District is located in the City of Kingston and encompasses parts of the Towns of … New Paltz, Rosendale, Saugerties, Ulster and Woodstock in Ulster County. The District, which is governed by a Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports were not …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for … from the community development (CD) fund were recorded as transfers, rather than as a receivables and due to other … planned to initiate corrective action. … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Washington County – Procurement (2017M-224)

… Washington County is located in the eastern part of New York State and has a population of approximately 63,000. …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224

Fredonia Central School District - Financial Management (2018M-33)

… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m