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Village of Port Chester – Payroll (2017M-115)

… overtime to cover staff shortages instead of hiring new officers. Ensure that all current CBAs have all current …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member Board of Directors, provides fire protection services to Village …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

State Police Bulletin No. SP-188

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insurance

Orange Lake Fire District – Budgeting Practices (2015M-146)

… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Vestal Fire Department – Financial Activities (2014M-265)

… thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon receipt …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)

… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financial

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. The … Raquette Lake Fire District No 3 Internal Controls 2013M379 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Statistical and Information

… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …

https://www.osc.ny.gov/local-government/publications/statistical-and-information

Amherst Central School District –Financial Condition (2016M-167)

… in accordance with statute, to reduce reserves with excess funds; and restrict the use of reserves to authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Cortland Enlarged City School District - Budget Review (B4-15-12)

… appropriations. The District’s preliminary budget complies with the tax levy limit. Key Recommendations Develop … are reasonable and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

Accounts Payable Advisory No. 15

… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC. Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Henry Johnson Charter School – Financial Operations (2014M-214)

… of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation … April 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, located in the … Henry Johnson Charter School Financial Operations 2014M214 …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Village of Old Westbury – Justice Court (2017M-64)

… overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s … funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Supervisor did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the … bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, complete and timely accounting records. Periodically review the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Overview – Understanding Your Responsibilities: Elected & Appointed Officials

… your earnings and time worked to NYSLRS. The process for reporting time worked by elected and appointed officials … were worked. In August 2015, this regulation was revised for elected and appointed officials who begin a new or … the revised regulation sets out specific time frames for completing requirements such as your record of activities …

https://www.osc.ny.gov/retirement/members/ea-officials/overview

Town of Kirkwood – Justice Court Operations (2016M-414)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Town of Greenport – Town Clerk Operations (2017M-3)

… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is governed by … a monthly report of all moneys received and disbursed to the Supervisor and did not make disbursements to the …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3