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Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Cortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public … population of approximately 48,500. The County is governed by the County Legislature, which is composed of 17 elected …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Ballston Area Recreation Commission – Board Oversight (2015M-269)
… activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Overview – State Police Plan
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewDiNapoli Announces Sale of General Obligation Bonds
… (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The … for the past two years. Key Recommendations Adopt policies and procedures outlining the process when making … Treasurer to prepare monthly bank account reconciliations and reports; the reconciliations should be included with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167State Agencies Bulletin No. 1192
… Purpose To request verification of the agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) … address in the e-mail. Agency Response Deadline Agencies who need to correct their address must respond prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1095
… Purpose To request verification of the agency address that will be used … Listing). If the agency address is correct, no further action is needed. If the agency address is not correct, … may be e-mailed to the Tax and Compliance mailbox. … To request verification of the agency addressthat will be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrocton Central School District – Claims Audit (2023M-15)
… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Village of Liberty – Budget Review (B4-14-9)
… $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over … for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded by rate increases that have not yet been adopted. The amount of sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … banking transactions, but neither has received Internet security awareness training. Key Recommendations Ensure there are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 … through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Alexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Churchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … annual reserve report that includes the reserve balances and planned uses, but does not address the establishment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354