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Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an … for 2014 are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member … procurement policy excludes professional services and does not require competitive methods to be used when procuring …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls … The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … in the appropriation of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is … 2010-11 fiscal year. Our audit determined the District is not currently in fiscal stress. District officials developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Town of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Office for People With Developmental Disabilities Fuel Card
… made on State-issued WEX Bank fuel credit cards (WEX card) by Metro New York Developmental Disabilities State … of our examination was to determine whether the WEX card purchases were for legitimate business purposes. … disabilities. Officials typically assign a WEX card to each fleet vehicle but provide employees their own …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardState Agencies Bulletin No. 1313
… agency responsibility regarding new enrollment into the Optional Retirement Plan (7Z TIAA/CREF) Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for … of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsVillage of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a … approximately $375,000 (65 percent). Village officials did not always seek competition when selecting professional …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Tuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations … State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkState Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for … Plan and the 2011-2012 SCF CSEA Deficit Reduction Plan to employees who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … To inform agencies of new earnings codes and procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicPenfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in … appropriated fund balance to finance operations that was not actually used. As of June 30, 2015, two reserves with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Manhasset Union Free School District – Separation Payments (2016M-150)
… were accurate. The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four … policies and procedures for processing and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement incentive overpayments identified in this report …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Whitesville Central School District – Financial Management (2016M-313)
… and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … for the 2014 fiscal year. Key Findings The treasurer did not properly record and report the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mFinancial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdf