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Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Program Statement of Assessable Expenses for the Two Fiscal Years Ended March 31, 2008 (2009-S-45) … To …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchLancaster Central School District – Financial Management (2022M-37)
… officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not … annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. … real property tax levies that were higher than necessary. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Hancock – Insurance Withholdings (2022M-108)
… Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. Procurement policies and procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Carroll – Town Clerk (2022M-20)
… to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a … Remit collections to the Supervisor and other State agencies within the required time frames. Retain …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… resulting in $16,525 in unaccounted for collections. Cash receipt processes and oversight were inadequate and key … procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Kirkwood – Justice Court Operations (2016M-414)
… of all bail amounts from the list of liabilities to the case files. Key Recommendations Ensure all bank accounts are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Candor Central School District – School Lunch Operations (2015M-173)
… Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… more realistic budgets to avoid raising more real property taxes than necessary. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… the revolving loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off … insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. … Monitor active loans at least quarterly to ensure they are meeting job goals. CEDC officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingTown of Darien – State Contract Loader Purchases (2013M-88)
… officials did not verify that they received the correct State contract prices for the four loaders they purchased in … price lists from the vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… take corrective action. Appendix B includes our comments on issues raised in the College’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. … our recommendations. Appendix B includes our comments on the issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mImportant Filing Reminders – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/important-filing-remindersTown of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Pleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321