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Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Court funds were collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls over credit cards and employee …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeState Agencies Bulletin No. 1877
… of this bulletin is to notify agencies of the following maximum contribution limits for employees enrolled in the New … retirement age remains unchanged at $19,500 for a combined maximum total contribution of $39,000.00 for calendar year … Deferred Compensation Plan are affected. Effective Dates Maximum salary contribution limits for the above referenced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … certain types of facilities. The Agency, which was created in 1973 by the State Legislature, is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanSag Harbor Union Free School District – Claims Auditing (2022M-174)
… Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… budgets that reflect the District’s actual needs based on realistic estimates of revenues and appropriations, taking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityBaldwin Public Library – Payroll (2013M-335)
… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax … lacked supporting documentation necessary for the Assessors to determine that the building was essential to the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of Hunter - Information Technology (2018M-262)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Village of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital improvements for … and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Cazenovia Central School District - Information Technology (2019M-46)
… and sensitive information (PPSI) on District servers and in the financial system was adequately protected from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Stillwater Central School District – Payroll (2017M-104)
… whether District employees received only the salaries and benefits to which they were entitled for the period July 1, … is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents … of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s by-laws. … Malta Ridge …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialCuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Glenville – Justice Court Collections (2016M-246)
… 30, 2016. Background The Town of Glenville is located in Schenectady County. The Town, which has approximately … full-time clerk. The Justices’ total combined collections in 2015 totaled approximately $390,600 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Rotterdam – Water Rents (2016M-347)
… through June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a population of approximately 29,000. The Town, which is governed by an elected five-member Town Board, has three …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for … (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley