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Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Erie County Water Authority – Information Technology (2018M-9)
… used in its business environment against unauthorized use, access and loss for the period January 1, 2016 through … have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting … expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ operations … $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board … in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, has … pay off the related debt. The District has not developed a multiyear financial plan to address its financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Kingston City School District – Fixed Assets (2017M-214)
… whether fixed assets were properly recorded and accounted for during the period July 1, 2016 through June 30, 2017. … has approximately 6,200 students. Budgeted appropriations for the 2016-17 fiscal year totaled $161 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214North Warren Central School District – Financial Condition Management (2017M-197)
… whether District officials effectively managed general fund balance for the period July 1, 2013 through May 31, … Key Findings The District’s budgets included appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mDivision of Housing and Community Renewal Bulletin No. DH-43
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to … an employee’s annual salary, Pay Basis Code and percentage of time worked. OSC will automatically apply the increase as … $24.55 $48, 001 and above $25.20 $25.50 A single amount of $22.70 will be deducted for all employees with a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-36
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Rent Regulation Services Unit (Article 4 – Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-andMore About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and … and Fire Retiremenet System.) These benefits are provided by Sections 375-b and 375-c of the New York State Retirement … main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planGenesee County – Purchasing (2015M-241)
Genesee County Purchasing 2015M241
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s reviewed … data becomes available to requesters. The major classes of general purpose local governments – county, cities, towns, … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s … terms of the agreement are not met. Implement policies and procedures to ensure that PILOT payments are timely and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Accounts Payable Advisory No. 50
… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every … amount of the invoice, along with the Invoice Received Date and discount terms to enable the SFS to calculate the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsHancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236