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Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based … plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal Law as … relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… [read complete report - pdf] Audit Objective Determine if District officials … Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… Objective Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their … appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … as intended. … Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Dayton - Fund Balance Management (2019M-221)
… correction action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Masonville Fire District – Financial Activities (2020M-165)
… whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight … whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165The Academy Charter School - Credit Card Expeditures (2019M-80)
… tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Andover – Water and Electric Cash Receipts (2019M-152)
… corrective action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Budgeting (2018M-226)
… trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Poughkeepsie City School District - Payroll (2019M-110)
… whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and … not eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Groton Central School District – Cash Management (2020M-124)
… District officials did not maximize interest earnings. During the audit period, the District’s interest earnings … another $367,963 if officials invested available funds in a financial institution that offered higher interest … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether Groton …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Shenendehowa Central School District – Longevity Payments (2023M-165)
… payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mFire District Information
… [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] … Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined Contribution Programs [pdf] …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used … logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16XI.18 Overview – XI. Procurement and Contract Management
… contract type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewCUNY Bulletin No. CU-292
… Affected Employees Annual and hourly grade 600 employees in Bargaining Unit TI with a title of Theatre Technician, … Effective Date Salary Increases may be processed for all eligible salaried and hourly employees in Pay Period 1C, … raise, the agency must submit the following requests: For all raise rows, request a Pay Change with the Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15