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Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… employees were paid in accordance with established pay rates for the period January 1, 2015 through October 31, … were deposited. The Board did not establish pay rates for Program employees. Key Recommendations The … received. The Board should establish appropriate pay rates for all classes of employees. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Wurtsboro – Financial Operations (2017M-71)
… fund. Segregate the Clerk-Treasurer’s cash receipt and disbursement duties or provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71CUNY Bulletin No. CU-298
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus … for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have … the 2019-20 budget materially complies with the provisions of the Fiscal Agent Act. However, they identified issues …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the … data to compute the tax cap; and establishing requirements for reserves of excess funds. For more information, see Overview of the Office of the New …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Elmira – Financial Condition (2015M-226)
… financial condition of the town-wide general fund and the traffic district fund, both of which have fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Village of Pelham – Information Technology (2016M-410)
… in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed by an elected seven-member Board of Trustees. Budgeted … acceptable use policy. The Village has not adopted a breach notification policy. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Middlebury – Tax Collection Remittance (P1-24-25)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The Board did not audit the Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Covington – Tax Collection Remittance (P1-24-24)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax Collector made one …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… foster care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionWhitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, … operates two schools with approximately 924 students, is governed by an elected seven-member Board of Education. … tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the contract. Clarify …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Royalton-Hartland Central School District – Financial Condition (2015M-275)
… 4, 2015. Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland … RoyaltonHartland Central School District Financial Condition 2015M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98DiNapoli: Tax Cap Set at 2% in 2024
… third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a … well above the 2% allowable levy increase, and indicative of the higher costs facing these localities. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … funds. As a result, the Board reduced its transparency of financial operations, and the public did not have an … its rights as provided in General Municipal Law. As of August 31, 2022, the three capital reserve funds had …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure … Company nor we were able to confirm all money was recorded and deposited intact. 14 collections totaling $8,956 lacked … they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185