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Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not … their adopted policy to use the money as revolving loans for local business development. Board-approved loans made …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Fredonia Central School District - Financial Management (2018M-33)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33About the Common Retirement Fund – What Every Employer Should Know
… with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York … For the fiscal year ended March 31, 2022, the fiduciary net position (the net assets at fair value) represented … Retirement System (ERS) and 98.66 percent for the Police and Fire Retirement System (PFRS). This is an increase …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundSomers Central School District – Fixed Assets (2016M-74)
… not adopted an asset policy establishing capitalization or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed … as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Marcellus Central School District – Procurement (2016M-230)
… 31, 2016. Background The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, … operates three schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Town of Marathon – Claims Audit Process (2022M-124)
… been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … New York State Office of General Services contract pricing option. Key Recommendations Audit all claims submitted for …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… purpose of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July … did not appropriately establish and maintain reserve funds. Extra-classroom activity club officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLake George Central School District – Internal Controls Over Payroll (2013M-122)
… The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Ogdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250West Babylon Union Free School District – School Lunch Operations (2016M-243)
… The West Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an elected nine-member Board of Education. The District operates seven cafeterias located in the high school, junior high school and five elementary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Kings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282State Agencies Bulletin No. 274
… To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and deadlines. Reminder for … The employee is still actively employed by your agency or you know he/she is transferring to another state agency. The employee is due any regular and/or lump sum payment which is equal to or exceeds the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sTown of Taylor – Financial Management (2016M-391)
… audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, … 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51