Search
West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… 138 disbursements (28 percent) totaling $39,929 did not have an itemized invoice or receipt (or other such … canceled check images. Audit all claims and ensure they have documented approvals, adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … 11, 2013. Background The School is governed by a Board of Trustees which is presently comprised of nine members, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Beacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an … totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over … June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an … fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2State Agencies Bulletin No. 1374
… The purpose of this bulletin is to provide agency payroll staff with OSC’s current Deduction Priority Schedule. … the Payroll Deduction mailbox. … To provide agency payroll staff with OSCs current Deduction Priority Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedChatham Central School District – Financial Management (2023M-11)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District … and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s … 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the … Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial … 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113State Agencies Bulletin No. 1767
… Purpose The purpose of this bulletin is to request verification of the agency address that will be … agency address is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address prior to November 15, 2019 . There is a 30 character limit for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s … Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s … 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village … 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Newark Central School District – Employee Benefits (2024M-40)
… School District (District) officials accurately calculated separation payments. Key Findings District officials did not always accurately calculate separation payments and did not ensure an independent review of separation payment calculations was performed. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40