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Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… and properly supported. Audit and approve all claims on a monthly basis prior to payment. … Bradford Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationLindenhurst Union Free School District – Collections (2024M-24)
… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the … payor of program funds received. Update District policy to provide guidance to ensure the timely deposit of funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Operational Advisory No. 28
… been restored. The first priority for agencies once the system is available for use is to ensure that any receipts …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Cherry Valley – Financial Condition (2016M-212)
… and analyze the health center’s direct and indirect costs for the period January 1, 2015 through March 30, 2016. … Supervisor is not maintaining separate accounting records for the health center’s activity and some costs are not … to the health center accordingly. Without planning for unexpected additional expenditures, the ability to …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… for 31 purchases totaling $913,856. The District paid 49 claims totaling $1 million without proper documentation, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… [read complete report - pdf] Audit Objective Determine if the Board and … response letter. … Orchard Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOne-Year FAS – Police and Fire Plan
… not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not … noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not … noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not … noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasTown of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Troy – Financial Condition (2015M-185)
… unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185CUNY Bulletin No. CU-239
… Legal Service Benefit for tax purposes for the 2005 calendar year. Affected Employees Employees in the bargaining … apply the Prepaid Legal Service Benefit for the calendar year 2005. Listed below is the union, bargaining … Legal Service Benefit for tax purposes for the 2005 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 … intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health … BOCES officials did not take corrective action to return funds to the component and participating districts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesRochester Academy Charter School – Purchasing (2013M-144)
… 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is provided by …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Accounts Payable Advisory No. 52
… ordered in the proper condition and in accordance with the terms and conditions of the purchase agreement. The agency …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9