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Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … [pdf] | 2001 and 2000 [pdf] … Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… for such prepayment. Village officials paid 40 credit card charges totaling $7,187 (of 103 charges totaling $16,999 incurred during the audit period) …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 million. Key Findings … fiscal year. Some students were overbilled or underbilled for services received and student refund checks were printed …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… adequate oversight over disbursements. We reviewed 46 non-payroll disbursements totaling $531,934 and determined 19 (41 … when the claims audit had occurred. We reviewed 76 payroll transactions totaling $113,485 and found the … they are paid. Establish procedures to review and certify payroll prior to disbursement, and ensure proper support is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawCounty of Cortland – Departmental Operations (2013M-157)
… County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings County officials are not ensuring that various departmental operations and functions are operating at the lowest possible cost to taxpayers. The …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of … expenditures and only budget for the use of fund balance when necessary. Analyze all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured the third-party administrator (administrator) returned … program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeVillage of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Butternuts – Disbursements (2021M-62)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight of the disbursement process. Key Findings The Board did not … our comment on an issue raised in the Town’s response letter. … Determine whether the Town of Butternuts Town Board …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… regular monitoring of fuel transactions to ensure they are appropriate Town purchases. Require that user ID’s only …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not … submitted in a timely manner. Review all the identified unclaimed project expenditures and submit corresponding …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectNorth Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26