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Town of Horseheads – Financial Management (2015M-211)
… town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings The Supervisor … reduction of sales tax revenues, establishing reserve funds or purchasing and financing future capital assets. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … $4 million from the College’s bank account prior to audit. A travel agent who is not an employee uses their College … funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… it is accurate, for valid purposes and in compliance with required statutes and policies. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Village of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91State Agencies Bulletin No. 1807
… Section 169 Commissioners are increased as follows: Tier-A Commissioners $210,000 Tier-B Commissioners $190,000 Tier-C … $120,000-$140,000* *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB … dated 01/22/2020. Agency Actions Agencies must submit a Pay Change on the Job Action Requests page using the Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersCanaseraga Central School District - Financial Management (2019M-104)
… by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrasher Falls Central School District – Financial Condition (2019M-158)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Village of Nissequogue – Information Technology (2015M-31)
… if computerized data and assets were properly safeguarded for the period June 1, 2013 through October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year total approximately $1.8 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District … and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting … and have initiated, or indicated they planned to initiate, corrective action. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Long Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165X.4.C Contacts – X. Guide to Vendor/Customer Management
… be someone that can make legal and financial decisions for the vendor. The primary contact also receives the Vendor … Portal invitation email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Varick – Water and Sewer Operations (2021M-46)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46City of Fulton – Capital Projects (2021M-184)
… monitored project financial results against budgets and closed out records for completed projects. Key Findings Officials were unable to … Approve and monitor capital projects budgets. Correct the accounting errors and close completed projects in a timely …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Quaker Street Fire District – Board Oversight (2021M-96)
… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … initiate corrective action. … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96