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Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not … realistic estimates for expenditures. Develop a policy to govern the levels of fund balance the Village should …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Bainbridge – Financial Management (2016M-332)
… 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The … $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … recurring expenditures rather than continually relying on appropriated fund balance and reserves. Return funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76State Agencies Bulletin No. 1980
… NYCERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year based on the Consumer Price Index on December 31 of the previous … 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2010 through … Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. … funded primarily with real property taxes, sales tax, and water and sewer rents. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, … the residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCity of Rome – Solar Power Purchase Agreements (2015M-290)
… Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by an elected Mayor and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Accounts Payable Advisory No. 58
… (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, agencies … the voucher until it enters a unique invoice number. In such instances, agencies should exercise due diligence in researching the potential duplicate invoice prior to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsMcLean Fire District - Financial Operations (2017M-296)
… were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for taking prompt … reports are filed timely. The Board should continue to use the voucher system established as a result of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Stillwater Central School District – Payroll (2017M-104)
… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitChazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… it rents through a cooperative services agreement for the period July 1, 2014 through July 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $194 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryNyack Union Free School District – Reserve Funds (2014M-185)
… Orangetown in Rockland County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… action. Of the five audit recommendations from the 2013 report, one recommendation was fully implemented, one was … implemented. Of the 11 audit recommendations from the 2011 report, one recommendation was fully implemented, seven were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fTown of Hillsdale – Justice Court Operations (2014M-312)
Town of Hillsdale Justice Court Operations 2014M312
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Island Trees Union Free School District – Overtime (2016M-389)
… to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52