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Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial … not supported by appropriate documentation. The Treasurer does not provide adequate monthly reports. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… overtime may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… will contact the member and the ex-spouse and give them 45 days to return to court and serve NYSLRS with an amended DRO to provide the …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Steuben County – County Bridge Maintenance (S9-13-1)
… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Comptroller DiNapoli Releases Municipal Audits
… this may constitute an unauthorized investment of district funds. Otsego County – Accountability Over Trust and Agency Funds (2014M-41) The treasurer could not determine the source … or purpose of moneys held in several trust and agency funds totaling more than $75,000 as of Oct.31, 2013. The …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsIndividuals with Disabilities Education Act – Federal Funding and New York
… education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission (Assistance Listing Number 84.027). It details programs and responsibilities related to the identification of special education students, the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOverlapping Real Property Tax Rates and Levies - FAQs
… operations. What information does the Tax Levies Detail table present, and how can it be used? The Tax Levies Detail table presents real property taxes and assessments levied at … fire, special district, and school district purposes. A table is organized so the user can see the overall taxes …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… reports to OSC for 2010 through 2014. The Treasurer does not provide the Board with bank reconciliations for … reviews bank statements or canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113County of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Generic PINs
… totaling $3 million. Key Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 1, 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the … all nonresident foster students receiving educational services and bill their school districts for those services. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTown of Olive – Claims Processing and Information Technology (2012M-223)
… $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223SUNY Bulletin No. SU-357
… SEVP and SEVIS. As part of a negotiated agreement this fee is reimbursed to GSEU F-1 or J-1 visa holders. According to … payment of a qualified scholarship to a nonresident alien is not reportable and is not subject to Federal income tax withholding. To be considered for a qualified tax-exempt scholarship, the amount paid to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers … for each leg of a trip. A customer who transfers multiple times would have to add the times for each leg of their trip …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsCompliance With Navigation Law
… ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … reconciliation for 2013 was not completed until July 22, 2014, instead of March 1, 2014 as required. The City does …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… for the 2012 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … report as of fiscal year 2011 with the OSC. The Board does authorize each claim for payment and indicates its …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m