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Tupper Lake Central School District – Records and Reports (2021M-14)

… Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)

… not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253

Recent Trends and Impact of COVID-19 in the Bronx

… the Bronx and citywide, many residents have been unable to pay rent, and there was concern that evictions would be …

https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronx

Collection and Use of the Motor Vehicle Law Enforcement Fee

… insured in the State. The Fee is collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance carriers remitted $384.8 million to the Department. … attorney's offices to combat motor vehicle theft and insurance fraud. The State Police uses Fee revenue to fund …

https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-fee

Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)

… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3

Division of Housing and Community Renewal Bulletin No. DH-115

… will be processed in separate paychecks dated 10/27/2021 (Administration Pay Period 14L). Due to the issues surrounding … addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 1001 to 2110. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulation

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a result of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology operations … Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197

Town of Mansfield – Financial Management and Claims Processing (2012M-241)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to … $1 million. Key Findings The Board adopted budgets using fund balance to reduce the tax levy with no systematic …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241

Division of Housing and Community Renewal Bulletin No. DH-116

… Cycle/Pay Period Type Payment Effective Date Check Date Administration 14 Lag 09/30/2021 10/27/2021 Eligibility … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-116-october-2021-district-council-37-dc-37-performance

Green Island Power Authority – Electric Billing and Collection (2015M-137)

… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through February 28, 2015. … Village Board of Trustees upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137

Village of Clyde – Financial Management and Board Oversight (2013M-96)

… has not adopted an investment policy, which is required by law, or any policies or procedures for finance-related … Village taxpayers. Establish written policies required by law and sound business practices for Village operations, …

https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed. Key … appropriate oversight and management of budgets and fund balance or ensure annual audits were completed. More …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Controls Over Federally Funded Programs and Maximization of Federal Funding

… Objective To determine whether the Division of Housing and Community … administers the State’s WAP. The purpose of the program is to reduce energy and utility costs by installing energy …

https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-funding

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … checking account. The current Supervisor made adjustments to the accounting records, including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper transfers of over …

https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99

Elmont Public Library – Board Oversight and Professional Services (2014M-060)

… appropriations totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from … claims to the Board for audit and approval. The Treasurer does not have access to or custody of the funds maintained in … Without having taken an oath of office, the Treasurer does not have the authority to sign checks on the behalf of …

https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060