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West Genesee Central School District - Capital Assets (2023M-128)
… the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … The purpose of our audit was to examine the Districts budgeting practices for the period January 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a district corporation of the … The purpose of our audit was to determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mTown of Minetto – Financial Condition (2013M-284)
… $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key … The Board has adopted budgets that relied too heavily on appropriated fund balance as a financing source. As a result, the financial condition of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… prosperity, and economic welfare of the people of the State. The SCIDA was established in 1970 and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… settled in accordance with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesBovina Fire District – Fund Balance (2015M-138)
… the District’s fund balance for the period January 1, 2014 through May 31, 2015. Background The Bovina Fire … District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Comptroller DiNapoli Releases School Audits
… electronic transfers. As a result, the treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesNorth Shore Central School District – Fuel Inventory (2017M-89)
… showing the total gallons dispensed to date, officials do not have sufficient information to ensure that the log is … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… economic and environmental challenges. District officials have not formally analyzed the balances in reserve funds to … for capital improvement projects and purchases, and any economic or environmental factors that could affect the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94State Agencies Bulletin No. 1522
… amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … amount will appear on the employee’s paycheck or direct deposit advice statement. Communication to Affected Employees PEF A letter will be sent by the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1106
… amount will appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A letter will be sent by the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings Legal Reference Pursuant to Internal Revenue … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Connetquot Public Library – Cash Disbursements (2017M-125)
… to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125City of Watervliet – Financial Condition (2017M-230)
… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. … elected three-member City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Town of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … $1.2 million. Key Findings The Board adopted budgets based on unreasonable estimates of revenues and expenditures. … budgets that reflect the Town’s operating needs based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32