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Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection … June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a population of approximately … Town officials designed appropriate internal controls to ensure that water fees were properly billed, collected, …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … $7.6 million. Key Findings The City’s servers are not placed in secure locations. System users were granted …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Baldwin Public Library – Payroll (2013M-335)
… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt … Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … in the 2013 fiscal year. Key Findings The Board did not establish adequate internal controls over the receipt and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsGreenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … 2015. Background The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, … $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, … approximately $25.7 million. Key Findings The Board has not established, or reviewed and updated, policies as …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations and the use of the … 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The … Findings The internal controls in the Justice Court were not adequately designed and operating effectively. We found a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As … should account for all receipt numbers. Users’ access to the software collection system should be restricted to …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton … 2012-13 through 2014-15 general fund budgets were not structurally balanced because the Board routinely relied …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s … 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is … 674 checks totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216State Agencies Bulletin No. 2032
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with … of 2018, the OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 1792
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT … dated January 8, 2020 OSC Actions OSC will update PayServ to reflect the pensionable OT earning limit for 2020 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1792-tier-6-pensionable-overtime-earnings-ot-limit-calendar-year-2020State Agencies Bulletin No. 1841
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … 6 members of TRS Plan Type 7X are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT … dated July 8, 2020. OSC Actions OSC will update PayServ to reflect the pensionable OT earning limit for 2020/21 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population … Key Findings Duties performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25New Paltz Central School District – Payroll (2021M-45)
… paid employees’ salaries and wages accurately but did not establish adequate controls over payroll. Payroll was not … as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees during the months reviewed. The … requiring employees to pick up their payroll statements in person). Key Recommendations Segregate payroll duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … Key Findings Police Department payroll payments were not adequately supported and leave time was not properly …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire … fiscal year were $543,185. Key Findings The Treasurer did not receive all Department cash receipts, as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialMerrick Union Free School District – Financial Management (2024M-64)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. Although the … surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, … totaled approximately $10,000. Key Findings The Board has not established a system of internal controls consisting of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The … fiscal year totaled $755,829. Key Findings The Board did not ensure that an audit of claims was performed in …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts