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Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Companys receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Harford Fire District – Records and Reports (2016M-170)
… did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither … Complete monthly bank reconciliations and budget-to-actual reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially … IT policies and procedures. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Broadalbin – Leave Accruals (2014M-88)
… adequacy of the Town’s system to monitor leave accruals of highway department employees for the period January 1, 2012 … Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees request permission from the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish adequate time and attendance (T&A) controls; therefore, we could not … employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three … including those goods and services obtained from a sole source vendor. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Reporting Uploader Note for State Agencies supported by OGS’ Business Service Center (BSC): Since there should be an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsNew York State Financial Reporting
… | September | October | November | December | January | February | March Excel: April | May | June | July | August | September | October | November | December | January | February | March Fiscal Year 2023-2024 PDF: April | May … | September | October | November | December | January | February | March Excel: April | May | June | July | …
https://www.osc.ny.gov/reports/financeReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesConesus No. 1 Fire District – Internal Controls (2014M-46)
Conesus No 1 Fire District Internal Controls 2014M46
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to … fiscal year. Key Findings The District does have adequate financial policies and procedures. The Board has adopted … The Board also has ensured that procedures concerning financial recording and reporting were developed. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Delaware County – Third-Party Contractual Services (2014M-287)
… period January 1, 2013 through June 9, 2014. Background Delaware County, which has a population of approximately … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… - pdf] Audit Objective Determine if: Wyandanch Union Free School District (District) officials used competitive … Wyandanch Union Free School District Professional Services Administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Development Agency (CAIDA) did not incorporate goals into project agreements. Thirteen of the 15 projects met or … 1,876 FTE jobs, respectively. The CAIDA did not monitor project performance for investment or revitalization goals. … Key Recommendations The Board should: Monitor the new project evaluation and assistance framework (framework) and …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65