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State Agencies Bulletin No. 1759
… program. Paid Family Leave coverage is funded by employee payroll deductions. Employees in the Tug Hill Commission have … absence transaction is submitted retroactively, refer to Payroll Bulletins 470 and 1038 for information regarding … be reported on the employee Form W-2 for tax year 2019. Payroll Register and Employee’s Paycheck/Advice The Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
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)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Nesconset Fire District – Length of Service Awards Program (2014M-317)
… 2013 through July 31, 2014. Background The Nesconset Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
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)
… were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period … District is a district corporation of the State, distinct and separate from the Towns of Dannemora, Ellenburg and …
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)
… required. Court personnel were unaware of the bail account balance. There were 26 checks signed using a signature stamp …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Board provided adequate oversight and management of the District’s financial activities. Key Findings The Treasurer … reports, which limited the Board’s ability to manage the District’s financial affairs. The Board did not properly …
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 … The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278New Hartford Central School District – Procurement (2016M-153)
… in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. …
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
… management of the District’s financial condition for the period July 1, 2014 through October 13, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBrocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… of July 1, 2010 through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately … code. Develop clearly written policies and procedures for how the average consumption should be calculated and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311St. Regis Falls Central School District – Fund Balance (2016M-141)
… Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly … which operates one school with approximately 285 students, is governed by an elected seven-member Board of Education. … Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Cortland Enlarged City School District – Fund Balance (2017M-65)
… The Cortland Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsVillage of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136