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XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. Capital assets … assets and summarizing the results using a measurement scale; Estimating each year the annual amount necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsDepew Union Free School District – Investment Program (2023M-77)
… funds in financial institutions that offered higher interest rates, prepare monthly cash flow forecasts or solicit interest rate quotes. Over a 16-month period, officials … Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. Background The Saratoga County Water Authority is an independent public benefit corporation located in …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-3572021 Financial Condition Report – 2021 Financial Condition Report
… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial condition of New York State. It …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU313 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124CUNY Bulletin No. CU-705
… changes. Affected Employees CUNY employees with health insurance coverage through the City of New York Employee Benefits … The City of New York has notified OSC that certain health insurance rates are changing for CUNY employees with health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of extra-classroom … did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… not comply with the provision of the bylaws that requires getting approval before making disbursements. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… complete report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) … Perform bank reconciliations to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused … District officials of the Enlarged City School District of Troy District accurately calculated payments for unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Longwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … recommendations in this report. … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling over $4.1 million were not … initiate corrective action. … Determine whether the Town of Owasco Town Town Assessor Assessor properly administered …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… District officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by offering employees a buyout incentive for the period July 1, 2013 through March 31, 2016. … which operates two schools with approximately 1,120 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… The purpose of our audit was to review the District’s employee compensation and benefits transactions through the use of computer-assisted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for … the payroll clerk’s duties so that one individual does not control all aspects of payroll transactions or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… July 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates 14 schools with approximately 9,800 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121