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Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Village of Shortsville – Board Oversight (2015M-5)
… Board’s oversight of the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. Background The Village of Shortsville is located in the … Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial … of floodwater and sediment damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Westfield – Water and Sewer Operations (2014M-209)
… for the 2013–14 fiscal year totaled approximately $8.5 million. Key Findings The Treasurer only relevied closed … all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Town of Brasher – Spending of Casino Compact Money (2013M-131)
… totaling $38,322 were not adequately supported and a payment of $36,358 was not Board-authorized. The records of …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' … pension fund is one of the strongest and best funded in the country and protects the retirement security of our …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020New York’s Economy and Finances in the COVID-19 Era
… 433.1 (41.8) -8.8% Binghamton 96.7 (6.3) -6.1% Buffalo-Niagara Falls 515.4 (50.1) -8.9% … Queens (12.3 percent), and Westchester and Tompkins (11.9 percent). Even counties with the lowest percentage … to exceed 7.1 million, an increase of nearly 1 million or 15.6 percent over last year, as a result of increased …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Travel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. … Services Administration issued new standard mileage rates for 2025. The standard rate for personal vehicle …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesTown of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Roslyn Union Free School District – Cash Receipts (2016M-241)
… million. Key Findings Press-numbered triplicate receipts are not issued for money received in building locations other … at all District locations. Ensure that all receipts are deposited on a timely basis. … Roslyn Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Lyons Central School District – Multiyear Planning (2015M-337)
… plan that includes the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Background The Cortland Enlarged City School District is located in the City of Cortland and the Towns of … the Town of Dryden in Tompkins County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Ramapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … member libraries’ board members. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectWebster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access and … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… The Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. … use excess funds as a financing source in a manner that benefits Town residents. Perform annual audits of the records …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37