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County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, … authorized by statute. The Agency has no formal process to compare current and projected jobs at the time of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanCUNY Bulletin No. CU-254
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … : The system’s automatic agency shop edit program defaults to only one agency shop amount for each job code. Due to the use of one job code for the title of Sr. Stationary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-254-dues-and-agency-shop-fee-increase-local-30-internationalCUNY Bulletin No. CU-311
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … : The system’s automatic agency shop edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for the title of Sr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-311-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-330
… Purpose To inform agencies of automatic rate changes. Affected Employees Employees who participate in … automatically increase biweekly pre-tax contribution rates for employees enrolled in the Monthly Unlimited Card Plan for … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-330-rate-changes-cuny-transit-benefit-mta-programAccounts Payable Advisory No. 25
… Private Information Guidance: This advisory is intended to remind Business Units that confidential personal, and … be entered in any field in SFS that has not been designed to hold confidential information. For example, Business Units … confidential information in a field that was not designed to hold confidential information, please contact SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of … could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. … in the tourism promotional contract with the Corporation to enable the County to monitor the success of the contract. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for … five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a … intended to use the reserve to purchase a truck but did not due to a public petition against the purchase. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board … is a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of … template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mNorwich City School District - Fund Balance Management (2018M-198)
… fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund operations. As a result, the District ended 2017-18 … financial plan that was unrealistic when compared to the adopted budgets. Key Recommendations Adopt realistic, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… oversight of the Town’s budgeting and financial operations to ensure that resources were used effectively. Ensured that … services were not properly tracked and billed back to the appropriate fund, resulting in taxpayer inequities. … water district. Ensure interfund services are billed back to the appropriate fund. Adopt comprehensive IT policies and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … annually submits all financial records and reports to the Board for audit. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether the Agency properly billed, collected … an independent public benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, … Key Finding PILOT payments were not always distributed to affected taxing jurisdictions within 30 days, as required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overWashingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fiscal years, and appropriated fund balance was not needed to fund the budget. The District had significant operating surpluses which caused the fund balance to exceed the statutory maximum. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background The True North Troy … under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mTown of McDonough – Financial Operations (2017M-120)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … quotes and maintaining documentation are communicated to and complied with by Town officials and employees. Audit claims prior to payment to ensure they are for proper and valid charges …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120