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Town of Greene – Budget Practices (2016M-409)
… the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Middleburgh – Claims Audit Process (2023M-56)
… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Davenport Fire District – Financial Activities (2020M-147)
… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer (Treasurer) or we are unable to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could … Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments … agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations Revise …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… supported to allow officials to determine whether funds were deposited. We found that 462 collections paid by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed … 1, 2015 through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is … by an elected five-member Town Board, has a Justice Court with one elected Justice. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Red Hook - Financial Condition (2018M-171)
… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Fredonia Central School District - Financial Management (2018M-33)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … (6.75 percent), resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 … unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216DiNapoli Announces State Contract and Payment Actions for July 2016
… builds on his commitment to transparency via his Open Book New York website. Highlights for July 2016: Major Contracts … and $7.5 million each with Action Technical Services Inc., National Vacuum Environmental Services Corp. and Finger Lakes … Inc. for chemical dependency services. $167,000 to OPAD Media Solutions LLC for the Prescription Drug Abuse Campaign. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… during that time frame and spending on sewer systems was 10 percent less ($22 million). Estimates calculate the annual …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetCost-Saving Ideas: Overtime Planning and Management
… savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local … wages can significantly increase personal service 1 and pension costs. For example, 8 to 30 percent of wages paid to … legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementHalf Hollow Hills Central School District – Procurement (2016M-239)
… period July 1, 2014 through March 31, 2016. Background The Half Hollow Hills Central School District is located in the … Half Hollow Hills Central School District Procurement 2016M239 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Town of Somerset – Budgeting for Sales Tax (2016M-419)
… our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town officials … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… two recommendations were partially implemented and three recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-28420-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York … receive a pension benefit of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… account used by the SFS Program. 60850 Sole Custody Op Trans (To) GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers