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Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … the Mayor and five mayoral appointees. Its purpose is to promote, develop, encourage and assist in acquiring, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalSagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343White Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the District’s annual budget. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Walton Central School District – IT Asset Management (S9-22-24)
… – pdf] Audit Objective Determine whether Walton Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … and Michael Muller, and four Court clerks. According to the Court’s System, the Court collected 16,856 payments … is not reporting scofflaw traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Bovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed … settled in accordance with contractual provisions. BOCES does not have a policy to charge districts interest on late …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement … hours worked for each town to determine Ashland’s cost of services. Evaluate and analyze services being rendered on …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not … attorney as to whether any of the amounts can be recovered and the potential legal and financial impacts the Town may face from prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in this report and seek recovery of such payments that are inconsistent with the City Code or any other applicable …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68State Police Bulletin No. SP-101
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Unit 62 Effective Date(s) Payments may be submitted for Pay Period 4L/5C, paychecks dated June 14, 2007 … or obtain one of the following degrees are eligible for a lump sum Education Payment in Fiscal Year 2007-08. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-101-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1649
… if the employee needs a check exchanged, or is due a balance from a partial reversal, the check is created from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Business Units must review and reconcile all … approval by the deadline for online vouchers stated in the Calendar . Ensure any existing reconciliation vouchers that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesMiddle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year … did not calculate its statutory spending limits correctly for 2009 through 2013, resulting in budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Kendall Central School District – Capital Project (2017M-194)
… Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194