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Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … Services is responsible for providing temporary assistance to eligible individuals and families with social service and … agencies. Department managers did not implement procedures to review contractual performance measures to ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Agencies Bulletin No. 929
… who are members of NYSCOPBA, Inc. and are currently in or have been in Bargaining Unit 01 at any time since 3/29/07 with Dues … for Dues (Code 291 ) and Agency Shop Fee (Code 295 ). In addition, OSC will process a file from NYSCOPBA to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1187
… 2012 (Administration) Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase … OSC will automatically increase the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In … a one-time retroactive Dues/Agency Shop Fee adjustment for members in Bargaining Unit 01. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1023
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 4/01/07 (Retro) and … for Dues (Code 491 ) and Agency Shop Fee (Code 495 ). In addition, OSC will process a file from NYSCOPBA to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationIslip Housing Authority – Cash Disbursements (2017M-167)
… to examine the Authority’s cash disbursement procedures for the period July 1, 2015 through March 31, 2017. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a five-member Board … members elected by the tenants. Operating expenditures for the 2016-17 fiscal year totaled $18,653,655. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… activities. Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling … and overseeing transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… if the amounts reserved are necessary and reasonable. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in … and appropriated $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsSchalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets … action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Chenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… acquiring property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 … Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was approximately … on issues raised in the Town’s response letter. … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials … leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212