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Village of Spencer – Board Oversight (2017M-292)
… 2014 through October 10, 2017. Background The Village of Spencer is located in the Town of Spencer in Tioga County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Heuvelton Central School District – Payroll (2016M-322)
… the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which … Finding The District’s procedures for payroll processing and payroll review and certification were adequate to ensure that the employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… function to ensure that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… the financial operations of the Commission for the period January 1, 2014 through May 7, 2015. Background The Southern … Key Recommendations There were no recommendations as a result of this audit. … Southern Cayuga Lake Intermunicipal …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsSyracuse City School District – Claims Audit Process (2016M-290)
… Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … year totaled approximately $393 million. Key Finding In some instances, purchase orders are not issued prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Panama Central School District – Financial Management (2016M-271)
… Background The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Town of Fishkill – Audit Follow-Up (2013M-188-F)
… was to assess the Town’s progress, as of March 25 2015, in implementing our recommendations in the audit report released in September 2013. Background The Town of Fishkill is located …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is … by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review Based on our … implemented, one recommendation was partially implemented, and three recommendations were not implemented. … town seneca …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… were not implemented. … town seneca falls financial management audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… 2019. Background The Town is located in Steuben County and has a population of approximately 2,600. The Town is … by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review Based on our … implemented, two recommendations were not implemented and one recommendation was no longer applicable. … audit …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fVillage of Waverly – Financial Condition (2014M-137)
… 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Chili Public Library – Board Oversight (2015M-130)
… the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Chenango Valley Central School District – Capital Project Management (2016M-58)
… The Chenango Valley Central School District is located in the Towns of Chenango, Colesville, Dickinson, Fenton and Kirkwood in Broome County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mWaterville Central School District – Criminal History Background Checks (2016M-23)
… Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County and the Towns of Brookfield and Madison in Madison County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is … governed by an elected Town Board composed of a Supervisor and four Board members. Budgeted appropriations for 2018 … three recommendations were fully implemented and two recommendations were partially implemented. … audit …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fTown of Berne – Audit Follow Up (2021M-77-F)
… was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021. Background The Town, located in Albany …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Background The District is located in Town of Livonia and the Village of Livonia in Livingston County. An appointed … Fire Commissioners is responsible for general management and control of financial operations. Results of Review It … two recommendations were partially implemented, and one recommendation was not implemented. … The purpose of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fOpinion 89-36
… of probable usefulness of five years has been prescribed by the legislature (see Local Finance Law, §11.00). You ask … and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain improvement … districts (see General Municipal Law, §6-c, as amended by L 1989 ch 323, effective July 10, 1989). Subdivision four …
https://www.osc.ny.gov/legal-opinions/opinion-89-36CUNY Bulletin No. CU-345
… is subject to the 30% rate (or lower rate as determined by a tax treaty) of withholding for Federal income tax. … contractors who are not nonresident aliens hired by CUNY should be paid through the NYS Central Accounting … copy of Form 8233 must include any attachments submitted by the nonresident alien. Payments are submitted upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providing