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Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… method of determining project benefits to be provided is not well-defined or required to be documented. Therefore, it is possible that not all project applications of the same type were evaluated … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… million. Key Findings Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk … controls. Bail and civil office cash receipts were not properly accounted for, secured, and deposited in a … his direct oversight or review. Bank reconciliations were not prepared properly or timely. The Department’s computer …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… million. Key Findings The Board’s personnel policy did not clearly define important terms and conditions regarding … overpaid these two individuals by $6,875. The Board has not adopted written policies and procedures regarding the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s … resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… had already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Sidney – Financial Activities (2023M-14)
… activities. Key Findings The Board and Clerk-Treasurer did not properly monitor selected financial activities. As a … financial operations was compromised, and taxpayers were not assured the Board was effectively monitoring airport …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Opinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Freeport Union Free School District – Financial Condition (2016M-300)
… for the 2013-14 through 2015-16 fiscal years but did not use any of the appropriated fund balance because … result in the appropriation of unrestricted fund balance not needed to fund District operations. Use excess reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members You are not required to contribute toward your retirement. However, … been reached. These are mandatory contributions; they will not provide an additional annuity when you retire. Tier 6 … 1 each year. These are mandatory contributions; they will not provide an additional annuity when you retire. Annual …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementTown of Seneca Falls – Justice Court (2013M-89)
… We found that important recordkeeping functions were not performed to ensure accountability over the Court’s … Specifically, the Justice and assigned Justices did not review bank statements or reconciliations, and did not review system activity to detect and correct errors. The …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Richfield Springs Central School District – Financial Condition (2014M-83)
… Board of Education, operates one educational facility with approximately 500 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your retirement benefit. Annual Wage Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% $75,000.01 to $100,000 5.75% More than $100,000 6% … Basic Plan with Increased TakeHome Pay for PFRS …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… to payment. The Comptroller's auditors work cooperatively with the Department of Taxation and Finance to stop … promote transparency in government and provide taxpayers with better access to financial data. … State Comptroller …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial operations for … Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal Agency and the … Agency’s operations as a separate and independent entity with its own governance structure and separate and distinct … payments to the affected taxing jurisdictions consistent with statutory requirements. Cease making commercial loans …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Municipal Law (GML). The Board and School officials have not implemented appropriate information technology (IT) … use, breach notification and data backups. The Board has not adopted a disaster recovery plan. Key Recommendations The … governing the School's IT operations including, but not limited to, user access, acceptable use and breach …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did not: Maintain complete and accurate accounting records, …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Corinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68