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Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Broome County – Financial Condition (2017M-187)
Broome County Financial Condition 2017M187
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Little Valley – Capital Project Management (2020M-129)
… The Board properly planned the WWTP project but could have better managed certain aspects of the project. The Board … and indicated they plan to initiate corrective action on future projects. … Determine whether the Village of Little …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
In 1990 the US Congress enacted legislation 1405a of Public Law 101510 amended 31 USC 15511557 which requires all Federal agencies to close fixed year appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of availability began
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, … exceeded DOB’s latest projections by $527.2 million. All Funds spending totaled $234.9 billion, which was $14.4 … pre-payments. Transferring $2.25 billion of federal funds from the American Rescue Plan State Fiscal Relief …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… District’s financial condition. Determine if the District is seeking competition for purchases that are under the … and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… lacked supporting documentation to validate they were for business purposes. Fundraising activities lacked adequate … acceptable use and requires supporting documentation for purchases. The Board should establish controls for handling cash at fundraising events, create fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Lake Placid Central School District – Transportation State Aid (2023M-95)
… District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if officials do not properly file the aid … State aid applications for the buses identified in this report. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an ineligible … correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with … realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure … corrective action. 1 New York State General Municipal Law, Section 122-b … Determine whether the Board effectively …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Circleville Fire Company – Selected Financial Activities (2013M-391)
Circleville Fire Company Selected Financial Activities 2013M391
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mNorwich City School District - Fund Balance Management (2018M-198)
… and reduce the reliance on fund balance as a financing source. Discontinue the practice of appropriating fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Accounts Payable Advisory No. 25
… has not been designed to hold confidential information. For example, Business Units should not enter confidential … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of … name(s) in which the confidential information resides. For more information, see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory … District officials did not properly maintain e-records in accordance with applicable legal and regulatory … officials did not: Ensure that e-records were preserved in their original format, intact, in a directory or filing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andState Agencies Bulletin No. 1883
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 … as of Administration checks dated January 6, 2021 and Institution checks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County … and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381State Agencies Bulletin No. 1978
… of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance … Effective beginning Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined