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County of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by … requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second … the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesV.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of Perth – Conflict of Interest (2024M-142)
… member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of … Town had an obligation to pay. Although the Supervisor, who is a member of the Town’s Board of Ethics, had concerns …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Unified Court System Bulletin No. UCS-95
… about eligibility, contact Pamela Weess of MetLife at (631) 582-6544 ext. 5057 or e-mail to [email protected]. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainState Agencies Bulletin No. 1562
… that the pensionable overtime earnings limit for fiscal year 2017-18 is 15% of member’s regular annual wages as per Tier 6 legislation. The overtime limit has remained at 15% since … Institution and Administration Paychecks for fiscal year 2017-18 Background In accordance with Chapter 18 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… powers lie with the membership’s vote. Key Findings The President did not sign vouchers or appoint members to an … Ensure that bylaws are being followed, including the President signing vouchers and appointing an audit committee …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mOssining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … and monthly reports. The Board should perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … detailing the project scope, timetable or documentation to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Management of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … To determine the extent of implementation of the two recommendations made in our initial report …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followCentral Square Central School District – Claims Auditing (2016M-292)
… Background The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, … operates seven schools with approximately 3,800 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… July 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by … Fort Edward Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Bethlehem Central School District – Credit Cards (2017M-41)
… prior to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. … has approximately 4,600 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $96.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… opportunities. Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue with their …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll