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McLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required applications, … to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… District officials have established adequate procedures to ensure that retiree health insurance contributions were … months (November 2016, February 2017 and September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesTioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… and amount as received). Key Findings Cash receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Village of Victory – Audit Follow Up (2010M-35-F)
… released in August 2010. Background The Village of Victory is located in Saratoga County with a population of … Board of Trustees which consists of two elected Trustees and the elected Mayor. The Village’s operating expenditures in the general fund for the fiscal year ended May 31, 2009, were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices … The Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services is an association of 31 … WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services Procurement 2016M33 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Hillsdale – Justice Court Operations (2014M-312)
… June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Accounts Payable Advisory No. 13
… Subject: Disabling Voucher Matching Guidance: It has come to our attention that several agencies have disabled or … created in SFS. Agencies are instructed that failure to utilize voucher matching is unacceptable and that this … e-mail [email protected] . OSC will continue monitoring to ensure compliance with best practices and to assist …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsUnified Court System Bulletin No. UCS-45
… in Bargaining Unit SY represented by New York State Supreme Court Officers Association, Bargaining Unit F8 represented by Suffolk County Court Employees Association and Bargaining Unit S9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtState Agencies Bulletin No. 1202
… of the NYS Empl ID as Empl ID in PayServ is scheduled for November 9 –12, 2012. Background SSN has been added as a …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservState Agencies Bulletin No. 303
… Purpose To explain the use of a new deduction code 322. Affected Employees Employees in … and Police Benevolent Association will send OSC a file to start and/or cancel the deduction. Agency Actions No … To explain the use of a new deduction code 322 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/303-nyscopba-cancer-insurance-aflac-deduction-code-322State Agencies Bulletin No. 273
… code 372, NYSCOPBA Legal Plan Affected Employees Employees in Bargaining Unit 01 represented by the New York State … action is necessary, unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/data