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Nesconset Fire District – Length of Service Awards Program (2014M-317)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Berkshire Union Free School District – Financial Condition (2015M-310)
… on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… our audit was to review the District’s financial condition for the period July 1, 2013 through April 21, 2015. … a seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $14 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsNew Hartford Central School District – Procurement (2016M-153)
… is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May … Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Audit The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 … totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. Leave accrual usage entered into the District’s financial system was not reviewed for accuracy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the … with long-term planning. Key Recommendations Develop and adopt structurally balanced budgets, consider the amount … balance available to appropriate during budget development and work toward building a reasonable amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the … vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing … 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population … Village of Harriman Water Department Billing 2014M311 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Gold Coast Public Library District – Claims Audit (2014M-237)
… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… must be depreciated over their estimated useful lives as indicated in Section XIV.14.E - Recording General Capital … assets and summarize the results using a measurement scale; Estimate each year the annual amount necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assets2019 Financial Condition Report – 2019 Financial Condition Report
… 31, 2019. New York continues to benefit from a national economic expansion that has lasted for more than a decade, however, economic risks are growing. This report can help New Yorkers better understand the State’s financial and economic condition. Under generally accepted accounting …
https://www.osc.ny.gov/reports/finance/2019-fcrOperational Advisory No. 24
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 … the Agency Calendar to see important fiscal year end dates and deadlines. Please contact the Bureau of Analysis, … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those … eligible for the exemptions. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … Supervisor established adequate control procedures over check disbursements and bank account transfers …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Kent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Seneca Falls - Procurement (2018M-143)
Determine if goods and services were procured in accordance with the Towns procurement policy and applicable statutes
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143St. Paul Boulevard Fire District - Board Oversight (2018M-116)
St Paul Boulevard Fire District Board Oversight 2018M116
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… Two commissioners purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27