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Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… District is a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. … did not complete an annual audit of the Treasurer’s books and records. Key Recommendations Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96State Agencies Bulletin No. 1710
… To provide agencies with instructions for submitting the January 1, 2019 salary increases Affected Employees … Law Section 169 Commissioners Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation … To provide agencies with instructions for submitting the January 1 2019 salary increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 1579
… NYS-50-T-NYC (New York City Withholding Tax Tables and Methods) found on the NYS Department of Taxation and Finance website. Questions Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeForestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed … District does not have an equipment replacement schedule and there is no consensus between Commissioners or Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Carthage Central School District - Financial Condition (2018M-93)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… for the period July 1, 2014 through October 31, 2015. Background The Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) is an association of 17 … school districts. The BOCES, which provides more than 70 educational and administrative services to its component …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President … the three prior audit recommendations, one was implemented and two were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Richfield Springs Central School District – Financial Condition (2014M-83)
… School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is … the near term. Key Recommendations Continue to monitor the availability of fund balance to finance operations and seek alternative financing sources where available. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Chenango Valley Central School District – Budget Review (B4-15-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. … Monitor employee Internet use on District computers and enforce compliance with the AUP. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Total Spending – 2023 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State … spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTown of Genesee – Disbursements (2016M-433)
… of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $750,000. Key Findings The … monthly bank reconciliations are provided to the Board for its review. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Oxford – Financial Management (2016M-420)
… The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The Town is governed … an allocation of the balances or loans between funds and periodic estimates of fund balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
Town of Maine Justice Court Operations 2016M358
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Contract Advisory No. 32
… – updated to prohibit discrimination based on citizenship and immigration status in accordance with Article 15 of … the Prohibited Entities List. Minor editorial revisions and updates. All new contracts and amendments initiated after 9/1/2023 must have this …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixKortright Rural Fire District – Financial Activities (2022M-51)
… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51