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Total Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Total Receipts – 2021 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTotal Receipts – 2022 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTown of Fishkill – Information Technology (2020M-153)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135South Farmingdale Water District – Information Technology (2014M-153)
… January 1, 2012 through October 31, 2013. Background The South Farmingdale Water District is located in the Town of … South Farmingdale Water District Information Technology …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Oneonta – Town Clerk (2021M-59)
… Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Mooers - Procurement (2020M-55)
… with statutory requirements. Of the 15 purchase and public works contracts totaling $150,939 that did not exceed the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mOpinion 97-23
… corps at the same time. You ask whether an individual may be a member of a fire company and a volunteer ambulance corps … service requirements. In such cases, an individual will be able to maintain simultaneous membership in both a … Whether an individual may be a member of a fire company and a volunteer ambulance corps …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate … was filed with the Office of the State Comptroller 152 days late. Key Recommendations Ensure that the Treasurer … and file the District’s Annual Update Document within 60 days of the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308South Country Central School District – Information Technology Inventory (2017M-219)
… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory