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City of Troy – Financial Condition (2015M-185)
… sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 … balanced. Develop a plan to fund the increase in 2016 retirement appropriations. Develop a comprehensive financial …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… boundaries, ad valorem assessments were not levied on all properties within the District. We found that some meters … boundaries are determined and documented on a map and that all District properties are charged ad valorem assessments. …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… of our audit was to examine the internal controls over the Department’s financial operations for the period January 1, … March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… advance approval of purchases prior to payment. Not all vouchers contained receipts or other supporting … using credit cards in place of debit cards. Ensure that all disbursements are supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Key Recommendations Develop accurate budgets that include all known revenues and expenditures and identify future … funds are established, funded and used in accordance with all related statutory provisions. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChemung County Probation Department – Collections and Disbursements (2016M-10)
… 2015. Background Chemung County is located in the southern tier of New York State, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program … 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… not establish adequate internal controls to ensure that all fundraising proceeds are properly accounted for and … the Treasurer's records. Establish controls to ensure that all fundraising money collected is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… operations and financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Operational Advisory No. 18
… 0RAR000000 A third party entity reimburses the State for monies paid to a vendor through CAS or the Statewide … issues its own check to the State to reimburse the State for monies paid via a Single Payment Vendor ID. 0RAE000000 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableCredit for Previous or Military Service – Article 14 Benefits
… Service Prior service is any period of time you received salary from a participating employer before that employer … to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceEast Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … or engage the services of an independent public accountant to conduct the audit. … Village of Savona Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) … Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… their spending heading into the holiday season, with all regions seeing year-over-year increases for the month.” … state totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced year-over-year …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrushton-Moira Central School District – Tuition Billing (2023M-158)
… and issued to the school districts of origin for all eligible nonresident foster care students enrolled at the … bills are prepared, accurately calculated and issued for all eligible nonresident foster care students enrolled at the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Maintain detailed and accurate accounting records. Deposit all collections and remit all real property tax collections, including interest and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Transportation – 2023 Financial Condition Report
… but it compares unfavorably to the 4.4 percent share for all other states combined. * Based upon the U.S. Federal … Highway Administration’s National Bridge Inventory, all bridges where the owner is State, State Park, Other State …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportation