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County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund … constructing, improving, maintaining or equipping certain types of facilities. The Agency, which was created in 1973 by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanWashingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fiscal years, and appropriated fund balance was not needed to fund the budget. The District had significant operating surpluses which caused the fund balance to exceed the statutory maximum. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year were about $5.6 million. Key … their residence in each of the resident school districts for the 30 students reviewed. At the end of the fiscal year, …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust … Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an … not identify the balances in select trust and agency funds to ensure the timely disbursement of moneys owed. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Canaan – Board Oversight (2017M-183)
… duplicate receipts for all transactions where no other form of receipt is available. Remit all tax collections to the Supervisor at least once each week. Annually audit, or retain an independent auditor to audit, the records and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods and services for the period July 1, 2015 … purchasing policy. School officials made payments to 12 vendors totaling $272,884 that required quotes, but did …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for … budgeted annually for the reserve. The Board had intended to use the reserve to purchase a truck but did not due to a public petition …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Circleville Fire Company – Selected Financial Activities (2013M-391)
… bank reconciliations. Bills paid between Company meetings are not included in the Treasurer’s report because the report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board has not: … or written procedures concerning financial recording and reporting and has not adequately monitored the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTown of McDonough – Financial Operations (2017M-120)
… Town officials did not always ensure that purchases were at the best prices and disbursements were for proper Town … valid charges and that the goods and services are procured at the lowest costs. … Town of McDonough Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120York Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… of Audit The purpose of our audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308CUNY Bulletin No. CU-191
… Allowance Payment is authorized pursuant to a Memorandum of Agreement between the City University of New York and the Blue and White Collar Contracts for 2000 and 2001. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-191-december-2003-uniform-allowance-payment-cuny-titlesCUNY Bulletin No. CU-254
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T2 Effective Date(s) Paychecks dated May … $40.18 Stationary Engineer $42.75 Sr. Stationary Engineer “A” $47.36 Sr. Stationary Engineer “B” $48.18 Sr. Stationary … verification of the defaulted amount is required when a Job Data change (i.e. Hire, Pay Rate Change) is entered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-254-dues-and-agency-shop-fee-increase-local-30-internationalCUNY Bulletin No. CU-311
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T2 Effective Date Institution paychecks … $44.39 Stationary Engineer $47.24 Sr. Stationary Engineer "A" $52.33 Sr. Stationary Engineer "B" $53.22 Sr. Stationary … verification of the defaulted amount is required when a Job Data change (i.e. Hire, Pay Rate Change) is entered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-311-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-201
… Purpose To explain the procedures for processing the June 2004 Uniform Allowance Payment. … Agreement, Section 9 provides a Uniform Allowance Payment for the titles listed above. Refer to the attachment for eligibility requirements. Effective Date Checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-201-june-2004-uniform-allowance-payment