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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… station cash receipts policy that communicates the duties, records and procedures required for ensuring that the …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the … audit the Supervisor’s records and reports. File AUDs and tax cap forms in a timely manner. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … and accountability of travel and conference expenses in accordance with board policies: Management officials (or …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Reporting Workers' Compensation Benefits – Legacy Reporting

… compensation benefits can be paid to your employees in three different ways. How your employees are paid those …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

East Islip Union Free School District - Financial Condition Management (2020M-24)

… action. Appendix B contains our comment on an issue raised in the District response. … Determine whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Town of Groveland – Fiscal Oversight (2014M-285)

… oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Claims for Businesses and Organizations

… You can submit claims for a business or organization by mail. Enter the name of your business or organization in the "Search for Organization" box on our Search for Lost Money page. … claim form. Reporting Organization Error or Reimbursement Application (used by the reporting organization requesting …

https://www.osc.ny.gov/unclaimed-funds/claimants/claims-businesses-and-organizations

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

State Agencies Bulletin No. 2241

… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … The dues structure for OMCE (deduction code 209) is based on the employee’s current grade or equated grade. … positions are not equated to salary grades the dues amount is determined by their salary rate. If the salary is less …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Lynbrook Union Free School District – Purchasing (2022M-17)

… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… before approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … Establish adequate procedures to ensure the reliability of job information. They did not verify the number of current employees for six of the 10 proposed projects we …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Cincinnatus Central School District – Procurement (2021M-111)

… ] Audit Objective Determine whether Cincinnatus Central School District (District) officials sought competition to … procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Town of New Lisbon – Financial Oversight (2013M-12)

… of approximately 1,100 residents. The Town is governed by an elected five-member Town Board, which includes the Town … Board audit. Moreover, key financial duties were performed by the Supervisor’s bookkeeper, and the Justice’s clerk … claims prior to their payment, unless otherwise allowed by law. Provide more oversight of the financial activities of …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12