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Town of Mohawk – Records and Reports (2013M-113)
… would allow the Board to adequately monitor the Town’s financial operations. Although the Supervisor prepared and … Ensure that the accounting records accurately reflect all financial activity including accurate beginning balance sheet … each fund. Provide the Board with accurate and complete periodic reports. File an AUD which accurately reflects the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andErie County Probation Department – Restitution Payments (S9-20-11)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsVillage of Airmont – Claims Auditing (2024M-1)
… services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1OnTECH Charter High School - Information Technology (2023M-71)
… administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). … plan and provide staff with IT security awareness training. As a result, the School has an increased risk that … Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… District (District) officials properly managed nonstudent network user accounts and financial software access controls. … District officials did not properly manage nonstudent network user accounts and financial software access controls. … we found that officials did not: Disable 316 nonstudent network user accounts (24 percent) that were not needed, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… mathematical errors totaling $30,258 and did not record customer payments in a timely manner and accurately. The … Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. … $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth improved in May after four …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearLe Roy Central School District – Reserve Funds (2022M-110)
… fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity … average annual unemployment expenditures for more than 200 years, and the employee benefit accrued liability reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Determine whether the Seneca County County Department of Weights and Measures Department completed required testing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Agencies Bulletin No. 300
… in withholding allowances and maximum Social Security Tax. Affected Employees All employees. Effective Date(s) New … 2, 2002 and Institution checks dated January 10, 2002. Tax Tables The value of a withholding allowance has been … annually. To request a copy of the Circular E, Employer's Tax Guide, contact the IRS at the toll-free number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… an independent public benefit corporation established in 1975. CCIDA’s Board of Directors (Board) is composed of seven …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6XIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Office’s audit of the Department’s UI program, we examined high risk payment requests approved by the Department during …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
Copenhagen Fire Department Controls Over Financial Activities 2015M270
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… benefits provided by the Board were well in excess of the $100 limit indicated in the special act. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax