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Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… exemptions qualify. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Unified Court System Bulletin No. UCS-249
… Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented by District Council 37 in … the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and … for the 2017 calendar year for employees who were in a status of Active or Paid Leave and received salary from a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsOperational Advisory No. 32
… 2020, guidance has also been updated regarding new Vendor ID’s, the proper use of the Vendor ID and required supporting documentation including related … submitted online or through a bulkload file. Supplier ID/Vendor ID and Documentation The same vendor ID that was …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The … document or the date was several years old; and one instance where the address did not agree with the address …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Broome County – Financial Condition (2013M-224)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in the central southern portion of upstate … Tier, has a population of approximately 200,600. The County is governed by the Board of Legislators comprising 15 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Geneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to … reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and … unnecessary. Key Recommendations The Board should adopt a reserve policy. Appropriately budget to fund reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. Accurately record revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationVillage of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s … through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is governed by an elected five-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of the Cortland Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Division of Housing and Community Renewal Bulletin No. DH-89
… Employees represented by District Council 37, Local 1359 in Bargaining Unit 67 Effective Date(s) Paychecks dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-89-dc37-local-1359-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1546
… Employees represented by District Council 37, Local 1359 in Bargaining Unit 67 Effective Date(s) Paychecks dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1546-dc37-local-1359-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 776
… Bargaining Units 31, 61, 81, 91 represented by Council 82. For further information regarding Bargaining Units 81 and 91, … OSC will automatically increase the biweekly deduction for Union Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/776-council-82-afscme-dues-and-agency-shop-fee-increaseEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Departments’ internal controls over cash receipts and disbursements for the period January 1, 2011, to … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … fiscal year were $73.9 million. Key Findings Cash receipts and disbursements were not processed in accordance with the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s … receive cash payments for a portion of those days that are unused at retirement. However, it appears the leave time … $13,773 at retirement because he was not paid for 56.25 sick days earned. Twenty-six claims totaling $83,562 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4State Agencies Bulletin No. 1805
… will identify employees in Bargaining Unit 01 with Dues (Code 291) and employees in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-associationBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire … to the residents of Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Letchworth Central School District - Reserves (2018M-176)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve fund policy does not adequately address … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s … 2015. Background The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The … operates nine schools with approximately 6,950 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195