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Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Portville Central School District - Cafeteria Collections (2018M-244)
… recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt policies, cash … Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… Conference and travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … policy. Consider revising the District’s travel policy to require members and employees to submit proof of attending …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Town of Glenville – Justice Court Collections (2016M-246)
… Purpose of Audit The purpose of our audit was to examine the Court’s operations over the collection, … 30, 2016. Background The Town of Glenville is located in Schenectady County. The Town, which has approximately … as a result of this audit. … The purpose of our audit was to examine the Courts operations over the collection …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town 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-347Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … million for 2012-13. Key Finding The Library’s Business Manager ensured that individuals reported and paid on the … we determined that there was inadequate supervision and oversight of the payroll process. During the audit process, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has … year were $3.7 million. Key Findings The Treasurer did not provide the Board with any financial reports. As a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … that the Supervisor paid claims totaling $54,000 that had not been reviewed and approved by the Board. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … the 2013 fiscal year. Key Findings District controls are not adequate to ensure that financial activity is properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Town of Westford - Financial Operations Oversight (2018M-196)
… transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … were $13.6 million. Key Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedState Agencies Bulletin No. 2032
… agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2022-2023 is … 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with … OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending September 30 of …
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
… agencies that the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2020 is $17,067.00. … 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT … of the increase is based on the increase in the Consumer Price Index for the one year period ending September 30 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-202021Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s … 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company … with the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an audit committee. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mGreenville Fire District #1 – Board Oversight (2014M-376)
… are correct. Key Recommendations Ensure compliance with New York State Town Law by developing policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, … years to finance subsequent years’ budgets, which was not used. We determined that three of the District’s six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds