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Greenville Fire District – Capital Reserve (2014M-64)
… audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September … Key Findings The District accumulated funds in its capital reserve in excess of the amount originally established as a maximum funding level and the reserve has consistently been funded with amounts exceeding …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Otsego County – Cost of Temporary Housing (2015M-97)
… County’s administration of the temporary housing program for the period January 1, 2013 through December 31, 2014. … Department of Social Services provides temporary housing for eligible individuals and families, for which the program cost in 2013 and 2014 totaled almost …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Town of Manchester - Board Oversight and Information Technology (2018M-39)
Town of Manchester Board Oversight and Information Technology 2018M39
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Montezuma Fire District No 1 Board Oversight 2018M54 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTown of Canaan – Board Oversight (2017M-183)
… totaled approximately $1.3 million. Key Findings The Clerk/Tax Collector did not routinely issue duplicate receipts for Clerk’s fees. The Clerk/Tax Collector did not remit tax collections totaling $2,794,760 to the Supervisor in a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of McDonough – Financial Operations (2017M-120)
… selecting the lowest bidders or using County or New York State Office of General Services pricing. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Washingtonville Central School District – Financial Condition (2017M-129)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Norwich City School District - Fund Balance Management (2018M-198)
… District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed … District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust … Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an … not identify the balances in select trust and agency funds to ensure the timely disbursement of moneys owed. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
ScotiaGlenville Central School District Financial Condition Management and ExtraClassroom Activities 2017M288
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Village of Dansville – Water and Sewer Operations (2017M-273)
… The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273State Agencies Bulletin No. 1875
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … Employees in Bargaining Unit 47 on 10/01/2020 are eligible to receive the 2020 CSEA DMNA Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1962
… and is not included in the calculation of overtime. Tax Information The 2021 CSEA DMNA Uniform Maintenance … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andComptroller DiNapoli Releases Municipal Audits
… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-audits