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Orange Lake Fire District – Budgeting Practices (2015M-146)

… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of … members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We identified $22,618 in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… is inadequate and the President did not provide written disclosure of his ownership interest in a business used by …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… The Treasurer has not filed an annual financial report with the Office of the State Comptroller since the fiscal … monthly bank reconciliations and include these along with a copy of the bank statements in her monthly report to … that the Treasurer files the annual financial report with the Office of the State Comptroller within 60 days after …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Statistical and Information

… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …

https://www.osc.ny.gov/local-government/publications/statistical-and-information

Cortland Enlarged City School District - Budget Review (B4-15-12)

… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes the use of $2 million from the retirement contribution reserve fund; …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

General Brown Central School District – Financial Condition (2014M-216)

… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

State Agencies Bulletin No. 285

… regulations require anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. New York … regulations require anyone claiming State tax-exempt status to file a new IT-2104-E, annually. The W-4's and … in your agency claiming Federal and/or State exempt status is available in Reveal. If any employee identified as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-tax

Town of Oxford – Procurement (2024M-88)

… their procurement practices. Town officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

Town of Stafford – Capital Projects (2024M-17)

… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

State Police Bulletin No. SP-243

… is to notify agencies of a modification to Deduction Code 302. Affected Employees: Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to 1.27 percent of … is to notify agencies of a modification to Deduction Code 302 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insurance

2024 Annual Cash Basis Report on State Funds

… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund …

https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds

Border City Hose Company – Financial Oversight (2025M-39)

… management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39

Port Jervis City School District – Financial Condition (2016M-319)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … of appropriating fund balance that will not be used to fund operations. Establish reserve fund policies that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Cohoes City School District – Budgeting (2016M-111)

… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Accounts Payable Advisory No. 27

… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Sodus Central School District – Financial Management (2016M-392)

… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Silver Creek Central School District – Financial Condition (2015M-321)

… Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which … District’s unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321