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Foreign Fire Insurance Report Filing
… associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent tax money") … office at 1-866-321-8503, option 4 or (518) 408-4934. The NYS Department of Financial Services maintains a list of …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. Debt issued for the purpose of water supply and distribution and certain types of short term borrowings are excluded from the debt …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit2015 Financial Condition Report – 2015 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York's Financial Condition Report … gaps just a few years ago, New York State has continued to improve its short-term financial condition. The State's … fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time resources from …
https://www.osc.ny.gov/reports/finance/2015-fcrLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oneonta City School District – Payroll (2017M-202)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background … governed by a Board of Education. Budgeted appropriations for the 2017-18 fiscal year total $38.6 million. Noteworthy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Beaver River Central School District – Payroll (2016M-247)
… was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016. … Key Finding District officials designed and implemented a good system of controls to help ensure the accuracy of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSt. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of BOCES' payroll payments for the … Board of Cooperative Educational Services is a public entity which delivers approximately 50 educational and administrative services to its 18 component districts. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… review the District’s claim processing for the period July 1, 2014 through September 30, 2015. Background The … in Essex County. The District, which has approximately 240 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Fairport Central School District - Payroll and Employee Benefits (2023-118)
… retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… – pdf] Audit Objective Determine whether Baldwin Union Free School District (District) employees and Board of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or obtained. BOCES … and indicated they have initiated or planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Oneida Housing Authority – Tenant Rents (2014M-306)
… our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. Background The Oneida Housing … of Commissioners, operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year totals approximately $1.5 million. Key Finding The Authority’s controls were …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Town of Moriah - Cash Management (2019M-169)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230IX.11.D DUNS Number – IX. Federal Grants
… agencies should be familiar with the following reference for single audit compliance issues. Effective October 1, … agencies should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … Key Recommendations Adopt financial policies to assist in safeguarding Company assets, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m