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Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… cooperative. We estimate that the District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Inspecting Highway Bridges and Repairing Defects
… Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the period January 1, … 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing any defects found … evaluations and plans of action were not documented for red flagged bridges. Key Recommendations Inspect all …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … fiscal year were $30 million. Key Findings The Board did not adopt reasonable budgets. Budgeted expenditures were … officials to plan for potential liabilities, they did not develop a plan for the use of the surplus funds. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… in Suffolk County. The District, which operates one school with approximately 190 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Chenango County – Departmental Cash Receipts (2015M-21)
… September 29, 2014. Background Chenango County is located in the central part of New York and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Cortland Housing Authority – Financial Condition (2015M-205)
… approximately $2 million. Key Finding Authority officials have appropriately managed the Authority’s financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… The purpose of our audit was to determine whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. Background The Beekmantown Central School District is located in the Towns of Altona, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Indigent Legal Services Fund
… Services Annual Expense Report page on the OILS website. For further questions about annual report filing … requirements, distributions from the ILSF or the roles and responsibilities of OILS, please contact: Melissa Mackey, …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundCarthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the … District officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from … as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Forestburgh Fire District – Financial Activities (2015M-203)
… deposits were not made within 10 days as required by New York State Town Law. Key Recommendations Ensure that adequate … Audit all claims before payment, including 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-203Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138South Farmingdale Water District – Information Technology (2014M-153)
… if adequate policies were adopted to safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … potential disruptions of the District’s computer network and related applications and reduce the risk of losing data. …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Cuba-Rushford Central School District - Financial Management (2020M-7)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations by a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7State Agencies Bulletin No. 1982
… of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background … Services announced the 2022 premium rate and the maximum weekly employee contribution for coverage to be 0.511% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseAltona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Miller Place Union Free School District – Check Signing (2017M-76)
… of Audit The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76