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Town of Schroeppel - Financial Records and Reports (2019M-187)
… and reports to allow the Board to properly manage the Town’s finances. Key Findings The Comptroller did not perform … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding … the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. Develop … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… employees do not have a prohibitive conflict of interest in Town contracts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Germantown Central School District – Payroll (2023M-3)
… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually … them in January 2022. BOCES lacked adequate procedures to ensure the administrator returned all forfeited funds from … a timely manner. Key Recommendations Establish procedures to ensure the administrator returns all forfeited funds from …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTown of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… The Board did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for … As a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and … totaling $7,770 lacked proper supporting documentation to determine whether they were deposited in full. $385 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andOversight of Child Protective Services Outside New York City (Follow-Up)
… determined that the districts are intervening in a timely and appropriate manner to protect the children who are at … Other Related Audit/Report of Interest Office of Children and Family Services: Oversight of Child Protective Services …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followTown of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25CUNY Bulletin No. CU-381
… Purpose To provide CUNY agencies with information for the manual … 11C, paychecks dated 8/27/09 Contract Provisions Pursuant to the 2007-2010 MOA between CUNY and NYSNA and Chapter Law … 8/16/09 4.0% Salary Increase Salary increases are to be paid to all eligible Annual and HRY employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… an annual audit of the Clerk’s records and reports. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town owns. The solvents were purchased from …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCUNY Bulletin No. CU-584
… Employees represented by District Council 37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCanton Central School District - Claims Audit Process (2018M-186)
… did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over $8.1 million. Although … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Payment for Service Credit – Article 14 Benefits
… costs. Example of Mandatory Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and