Search
Mandatory Contributions – Enhanced Reporting
… in Tiers 3 and 4 have reached their cessation date and no longer make contributions. New York State correction …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… 1, 2015 through December 5, 2016. Background The U-Crest Fire District #4 is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … UCrest Fire District 4 Travel Expenditures 2017M35 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
Summitville Fire Company Cash Receipts and Disbursements 2016M423
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… responding so quickly after the horrific massacre at Tops Friendly Markets that took the lives of ten innocent people. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlFabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling … $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Overview – Information Technology Contingency Planning
… general, a business continuity plan focuses on strategies for sustaining an organization’s critical business processes … the event of a disruption. It provides detailed guidance for continuing operations as normally as possible during and … supports key business processes, planning specifically for IT disruptions is a necessary part of business continuity …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewVillage of Hempstead – Budget Review (B7-13-13)
… the property tax levy limit. Key Recommendation There are no recommendations for this letter report. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Middlefield – Budgeting (2015M-109)
… and a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Broadalbin – Leave Accruals (2014M-88)
… totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees request …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Brant – Justice Court (2014M-180)
… April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an elected five-member Town … operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The Justices did not … report and remit funds to the Justice Court Fund (JCF) in a timely manner. The Justices did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380North Salem Central School District – Time and Attendance (2016M-209)
… July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Subway Wait Assessment (Follow-Up)
… period and that New York City Transit had not developed a full and comprehensive plan to deal with the long-term causes …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followReview of Real Property Holdings for Disposal (Follow-Up)
… was not reviewing its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus properties with an estimated value of $7.1 million that may … State. The Department last assessed its need for these 18 properties between 1984 and 2005. The Department disposed of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although the Treasurer’s … checks and maintaining the accounting records with no oversight. Key Recommendations Establish adequate … records. Adopt a procurement policy, investment policy and code of ethics. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDavenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … Board did not ensure there were no prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The Board did not adopt a code of ethics, as required by law. A Commissioner had a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Village of Margaretville - Fiscal Management (2018M-78)
… whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville … Village of Margaretville Fiscal Management 2018M78 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… deposits totaling $318,091 made during the audit period, 43 deposits totaling $16,023 were either supported by only a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities