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Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 … are authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… acted outside its legal authority when it paid insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are entitled. … Malone Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were … The Lyon Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made … disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July 1, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, … vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38New Hartford Central School District – Procurement (2016M-153)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and … to avoid the projected deficit. … Newark Valley Central School District Financial Management 2016M …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mSt. Regis Falls Central School District – Fund Balance (2016M-141)
… January 31, 2016. Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa … in St. Lawrence County. The District, which operates one school with approximately 285 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… complete report - pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized … services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District lacked adequate procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into … District’s IT system in at least six months from the date of our test. Established written procedures for granting, … changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… needed to create a federal grant customer contract for OSC’s approval None Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesTown of Webb – Audit Follow-Up (2018M-188-F)
… corrective action. Of the five audit recommendations, two recommendations were partially implemented, two recommendations were not implemented and one …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Yorkville – Budget Review (B3-13-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of the Mayor and … that the significant revenue and expenditure projections in the tentative budget are reasonable. The Village has very …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7State Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar … 2021 is $20,763.51. Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesDryden Central School District - Cash Management (2020M-61)
To determine whether District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Naples Central School District – Network Access Controls (2020M-82)
… review network user accounts and disable those that are unnecessary. Ensure all IT users have and use their own …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… in the cafeteria fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review … (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m