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City of Ogdensburg – Budget Review (B3-16-20)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … a tax rate increase of 10.55 percent, and another that did not include borrowing for operating expenses, but included a …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, … through 2016-17 budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Village of Canastota - Board Oversight (2018M-256)
… oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit … with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Comptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Franklin County) The board adopted budgets that did not include estimated expenses for recurring revenues and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Village of Mexico – Financial Management (2023M-170)
… and managed fund balance. Key Findings The Board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170State Agencies Bulletin No. 2142
… Purpose: The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit … 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… Purpose: The purpose of this bulletin is to notify agencies of the 2024-25 school year maximum salary … 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitCity of Yonkers – Budget Review (B17-6-10)
… for textbooks and underestimated the appropriations for Social Security tax and charter school tuition payments. The City … for police overtime could be underestimated, and Social Security tax is underestimated. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractFranklin County Probation Department – Restitution Payments (S9-20-13)
… procedures to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … raised in the District’s response. … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… terms. Background Riverbank State Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety of indoor and outdoor athletic and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupCity 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-254Greenlawn 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 … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Comptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Reserves (Erie County) District officials did not verify that all non-original equipment manufacturer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsVillage 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-180Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… tax for the period January 1, 2012 through December 10, 2013. Background The Firemen's Benevolent Association of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCity 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-203