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Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence … for the 2016-17 fiscal year total approximately $7.5 million. Key Findings The Treasurer controlled the entire …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Washingtonville Central School District – Reserve Funds (2014M-45)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… provide evidence that it had purchased licenses for these installations. Key Recommendations Maintain a comprehensive … list of all BOCES-owned software and the total number of installations and licenses purchased. Monitor user activity …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mTown of Harpersfield – Claims Auditing (2024M-71)
… properly audited claims. Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeHyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. Key … Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly audited claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mLansing Fire District – Investment Program (2023M-62)
… agreed with our findings and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Chautauqua County – Investments and Payroll (2016M-147)
… The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or … investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Dalton-Nunda Central School District – Financial Management (2020M-92)
… Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic … $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … 2012-13 through 2014-15 general fund budgets were not structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County and is governed … North Country Community College Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedUtica City School District - Payroll (2018M-175)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … Village of Washingtonville Village Hall Building Project and Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mState Agencies Bulletin No. 1859
… w hen an AC230 is received after the December 30, 2020 (Admin) or January 5, 2021 (Inst) deadline, the employee is … 2020 if an AC230 is received after the December 30, 2020 (Admin) or January 5, 2021 (Inst) deadline. Federal, State, … and Local taxes on the Form AC230: December 30, 2020 (Admin) or January 5, 2021 (Inst) Deadline Include SS/Med Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksContract Participation of Minority- and Women-Owned Business Enterprises
… annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … to promote the participation of minority- and women-owned business enterprises (MWBEs) in their contracts. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project