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Town of Brandon - Financial Condition (2019M-239)
… [read complete report - pdf] Audit Objective Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of Schroeppel - Financial Records and Reports (2019M-187)
… the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings 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)
… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
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)
… [read complete report – pdf] Audit Objective Determine whether Germantown …
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)
… Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded … Law (GML) by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than … on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s …
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)
… of the three recommendations included in our initial audit report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit report, which was issued on June 4, 2009, determined that the …
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)
… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …
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
… increases. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff …
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)
… Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town … Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely manner or …
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)
… were supported and for an appropriate purpose prior to payment. The Board also did not ensure the Highway … vehicle and equipment parts and solvents, reimbursements to officials and employees and payments to other vendors and determined: The Board approved 47 …
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
… Purpose To notify agencies of an automatic Union Dues and Agency Shop … by District Council 37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated April 13, 2017 OSC … Dues (Code 471) and Agency Shop Fee (Code 472) from $28.11 to $28.66. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-251
… Purpose To notify agencies of an automatic Union Dues and Agency Shop … increase. Affected Employees Employees in Bargaining Unit TO Effective Date(s) Institution paychecks dated April 13, … OSC will automatically increase the biweekly deduction to $23.96 for Union Dues (Code 471) and Agency Shop Fee (Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-251-district-council-37-local-1087-nyc-prevailing-rateCanton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
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)
Town of Maryland Financial Management 2018M121
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121