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Town of Freedom – Financial Management (2021M-191)
… of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund … Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Long Lake Central School District – Capital Project (2021M-183)
… report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly … Determine whether Long Lake Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper. Key … Findings The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, but the Supervisor did not prepare and submit …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Pleasantville Union Free School District – Claims Auditing (2022M-136)
… (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Newark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the … Findings The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a … whether the District applied for all transportation State aid for new bus acquisitions and whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Corning – Financial Condition (2020M-13)
… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Cherry Valley Fire District - Board Oversight (2019M-141)
… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mService Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the … Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Highlands – Receiver of Taxes and Assessments … State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New … (2007) International Standards for the Professional Practice of Internal Auditing Budget Bulletins Governmental Internal …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateCUNY Bulletin No. CU-583
… of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and SZ Effective Date(s) … $31.86 9704846 CAMPUS PUBLIC SAFETY SERGEANT $28.93 $31.86 SE 9704841 CAMPUS SECURITY ASSISTANT $15.66 $17.25 SL 9792210 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… and Clinton Counties. The District, which is governed by an elected seven-member Board of Education, has … appropriations, exceeding the 4 percent statutory limit by 11.6 percentage points and appropriations were overestimated by more than $4.5 million, or 5.5 percent, from 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records … amount specified in the collective bargaining agreement. Fire Department time and attendance records were not always … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298