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Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Maintain complete financial records that include a running cash balance, perform bank reconciliations and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andRaquette 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-379Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … budget status reports and review fund balance projections to develop the ensuing year’s budget and to monitor the District’s financial condition. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown 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-414Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaMorris Central School District – Financial Operations (2015M-251)
… to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. Key Findings The … Treasurer does not directly supervise the application of her signature on checks. Certain reserves had significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Village of Greene – Investment Program (2023M-112)
… – pdf] Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … Determine whether Village of Greene Village officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed and managed a … manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a … DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments with a calendar fiscal … Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116York Central School District - School District Website (S9-19-35)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will … Section 3 – Lapsing Transaction Deadlines for specific guidance on lapsing deadlines as they apply to specific …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… with our recommendations. Appendix B includes our comments on the issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andVillage of Dering Harbor – Board Oversight (2020M-29)
… Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The … through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Benefits
… The Office of the State Comptroller offers competitive salaries and … while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision … employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange for an incentive …
https://www.osc.ny.gov/jobs/benefitsState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsState Agencies Bulletin No. 2413.1
… may occur and to clarify when a second notification letter is required. The Effective Date to use when submitting Earnings Code OVH … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpayments