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Town of Elmira – Financial Condition (2015M-226)
The purpose of our audit was to review the Towns financial condition for the period January 1 2012 through August 12 2015
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226CUNY Bulletin No. CU-298
… procedures for processing the June 2007 Uniform Allowance Payment. Affected Employees City University of New York … Background Eligibility Requirements The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes … vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOrange Lake Fire District – Budgeting Practices (2015M-146)
… financial activity with the current year’s modified budget and the upcoming year’s preliminary budget. Budgets included appropriations for funding District reserves and the Board applied operating surplus funds to its … in the budget. Key Recommendations Develop policies and procedures over the budgeting process so that proposed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146St. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s … St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … Amend the procurement policy to ensure that competition is used when awarding contracts. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Village of Wurtsboro – Financial Operations (2017M-71)
… our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through … is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is … appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesControls Over Cash Advance Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our original report, … to improve internal controls over these accounts. As of March 31, 2016, Parks was authorized to have three advance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followOversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of the eight recommendations in our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followState Police Bulletin No. SP-150
… Purpose To notify the agency of the modification to Deduction Code … New York State Police Investigators Association Effective Date(s) Paychecks dated February 12, 2014 Background At the … the calculation routine for Deduction Code 302 will change from .85 percent to .73 percent of the enrollee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two … One nonresident student was not billed for $14,438 in tuition costs. District officials also do not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 … City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized … June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which … a cooperative service agreement to audit District claims, and a BOCES employee audited all District claims including … One claim for a grant contract with BOCES (audited and approved by the BOCES claims auditor) was approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Whitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, … unrestricted fund balance totaled more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Village of Pelham – Information Technology (2016M-410)
… sensitive data stored on Village computer systems for the period June 1, 2015 through August 11, 2016. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.9 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410