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Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … capital and fund balance and reserve policies and use them in conjunction with the annual budget process. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260State Agencies Bulletin No. 1680
… with NYSPO access can opt out of receiving a paper Form W-2 statement Affected Employees Employees participating … Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement Background In accordance with IRS … Forms W-2 and W-3, employers may electronically furnish Form W-2, Wage and Tax Statements to employees, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… The current and former Supervisors did not prepare monthly bank reconciliations, provide the Board with complete and … without complying with competitive bidding requirements. Bank reconciliations and accountability analyses were not performed for all Court bank accounts. Key Recommendations Ensure that the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350State Agencies Bulletin No. 1217
… resulting from employment-related claims are, with very limited exceptions, taxable income to the employee. … describe the amount and nature of each payment to be made, then the agency must submit a statement identifying these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … recreation funds accumulated as of June 30, 2018. Local Finance Law Section 10.10(d) requires all municipalities that … April 19, 2023, or 18 days after the Charter-established deadline. The proposed budgets for the general and recreation …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Unified Court System Bulletin No. UCS-266.2
… or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with an updated list of … and dues transactions via electronic file submissions to OSC Affected Employees Courts employees who are seeking to initiate or terminate deductions for union dues Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollGilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsLittle Flower Union Free School District – Tuition (2015M-233)
… June 30, 2015. Background The Little Flower Union Free School District is a special act public school, located in the Town of Riverhead in Suffolk County, … The District does not have contracts with four home school districts or counties. The District has a past-due …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately $61,000 in disbursements. Key Findings Financial activities are not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Union Free School District is located in the Village of Ossining, in Westchester County. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Lake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Town of Broadalbin - Records and Reports (2018M-63)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing … through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Dual Employment
… period. Follow-up and additional testing identified three staff who violated time and attendance rules, resulting in … facilities that utilize dually employed or extra service staff, as well as with other agencies that also employ DOCCS staff, to identify and prevent conflicts in scheduled work …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Fare Collection
… To determine if Metropolitan Transportation Authority – Long Island Rail Road's fare collection method is effective … Authorities Law. One of six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter … a major transfer hub in Jamaica to the easternmost tip of Long Island. The LIRR operates 24 hours a day, 7 days a week, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionMiller Place Union Free School District – Check Signing (2017M-76)
… 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Cornwall Central School District – Financial Condition (2015M-148)
… year were $65,043,619 million. Key Finding The Board has relied on appropriated fund balance as a financing source in … which reduced the District's unrestricted, unappropriated funds during that period. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Greenlawn Water District – Accounting Records (2015M-231)
… clerks. The Business Manager did not provide the Board with adequate monthly financial reports. Key Recommendations … the account clerks’ duties. Prepare and provide the Board with monthly financial reports that compare actual revenues and expenditures with the related budget and include reconciled cash balances. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s … Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Walden – Financial Condition (2017M-255)
… population of approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255