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Tuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York … Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare System Management, … term (15 credits). TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … operations, and continually adopted budgets that did not provide sufficient revenues to fund expenditures. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239CUNY Bulletin No. CU-343
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article II of the DC 37 Contract Agreement. Affected … Employees Employees represented by DC 37 Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-343-district-council-37-local-2054-dues-and-agency-shop-feeVillage of Monticello – Records and Reports (2020M-104)
… filed in a timely manner. AUDs were typically filed over 200 days late. Key Recommendations Maintain accurate and …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104State Agencies Bulletin No. 1313
… Purpose To describe OSC actions taken for current enrollees with an … signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after March 31, 2012. Effective with the first checks in April 2014, the legislation requires the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesTown of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … 30, 2016. Background The Town of Green Island is located in Albany County and has approximately 2,600 residents. The … as a result of this audit. … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Hammondsport Central School District – Multiyear Planning (2024M-54)
… and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and … practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … revenues and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board … the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of … Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial duties of the Clerk-Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Chenango County Probation Department – Restitution Payments (S9-20-3)
… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel … records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Garden City Union Free School District – IT Asset Management (2023M-161)
… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Town of Oswego – Financial Condition and Information Technology (2017M-290)
… of revenues and expenditures based on historical trends or other known factors. Develop and adopt multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22