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Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately managed the … Recommendations Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
Slingerlands Fire District Professional Services 2014M250
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250CUNY Bulletin No. CU-205
… Purpose To notify agencies of automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-205-nys-nurses-association-dues-and-agency-shop-fee-changes-andXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. Capital assets except for Land, Land Preparation, Library Books, and Construction in Progress must be depreciated over the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsDepew Union Free School District – Investment Program (2023M-77)
… flow forecasts or solicit interest rate quotes. Over a 16-month period, officials missed an opportunity for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-3572021 Financial Condition Report – 2021 Financial Condition Report
… the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read … financial, economic and demographic information in an easy-to-understand format. Read More … Provides citizens with an …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… Affected Employees SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124CUNY Bulletin No. CU-705
… paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 … Ensure all inputs including final salaries that drive the separation payment calculation spreadsheet are accurate. …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of North Elba – Cash Collections (2020M-49)
… in the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers. The … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… We reviewed payments totaling $270,000 that were paid to 14 employees and found District officials accurately … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Longwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for … monitored the interest earned and service fees charged to achieve optimal return, maintained a minimum number …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … Key Finding The compensation and benefits provided to employees matched Board-approved contracts and CBA …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefits