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Town of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342CUNY Bulletin No. CU-393
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-352
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248CUNY Bulletin No. CU-332
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… The Olean Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire … During 2014, the Company received approximately $43,400 in revenues and incurred expenses of approximately $19,700. … Ensure that Board minutes are complete and remain in the Company’s custody. Review and approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLaGrange Fire District – Board Oversight (2014M-127)
… condition for the period January 1, 2012 through December 13, 2013. Background The LaGrange Fire District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127DiNapoli Announces Sale of General Obligation Bonds
… of the State of New York on March 13, 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, 2019. The bonds will be dated … Official Statement is available here: https://www.munios.com/munios-notice.aspx?e=FIDRQ . Find out how your government …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsCity of Elmira – Financial Condition (2017M-90)
… fiscal year, and annual financial reports were not filed on time with OSC. The City incurred operating deficits from … a deficiency of more than $1.6 million at the end of 2015. State aid revenue was not appropriately restricted for …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCUNY Bulletin No. CU-113
… non-represented employees Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll … has been discontinued for non-represented employees in Bargaining Units TC,U2 and U6. OSC Actions Effective … withheld from non-represented employees will be provided in a forthcoming Bulletin. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyMexico Academy Central School District –Financial Management (2016M-219)
… The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, … on the new terms of the nuclear power plant’s payment in lieu of taxes agreement, the District will receive approximately $18 million in payments over the next five years compared to the $63 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Wallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mount Sinai Union Free School District – Financial Management (2013M-227)
… used less than $1 million for District operations. As a result, the District’s unexpended surplus funds routinely … funds. Discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, Establish controls to address the lack of … also was paid $34,988 without support or approval over a two-year period for overtime ($32,462) and unused leave …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Guilford – Budgeting (2023M-144)
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in the highway fund. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144University Preparatory Charter School for Young Men - Payroll (2023M-123)
… and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and … with their employment agreements, authorized pay rates or Board of Trustees (Board) policy resulting in compensation errors …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123