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Town of Owego Fire District – Board Oversight (2013M-26)
… of Fire Commissioners consists of five elected members, with one member being appointed as Chairman. The District’s … Board could not be sure that the amounts paid were aligned with its previously established expectations. The payroll vendor has access to a District bank account with a significant amount of District cash. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s … public benefit corporation that was established to plan and undertake urban renewal projects in the Village …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced the … Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Although the Board appropriated fund balance each year to help finance the budget, none of it was needed because the … three fiscal years by amounts ranging from $1.5 million to nearly $3 million. District officials have allowed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to … 110 State St., Albany, NY 12236. … DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitService Retirement Benefit – State Police Plan
… retire by the last day of the year in which their 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable service beyond 20 years. The …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitState Agencies Bulletin No. 338
… PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade. Affected Employees All PS Query users who renamed queries in response to Payroll Bulletin 328 … a copy of the letter and the appropriate list to the named user. The letters and query lists will be mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSchool Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1East Moriches Union Free School District - Budget Review (B7-15-5)
… budget for the 2015-16 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … reasonable, except for appropriations for tuition fees for high school students, charter school tuition fees and social …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… 1, 2014 through September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as a charter school in the City of Rochester in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… and management practices related to the adult education program and the procurement of professional services for the … adult education services were reasonable or related to the cost of providing these services. The portion of the special … programs. Document the calculations used to develop tuition rates for adult education programs and periodically …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultWallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board . We … totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… properly authorized. Ensure that the School is receiving all services and benefits stipulated in the contract and are …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … and 210 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings … fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … District officials have not identified opportunities to reduce student transportation cost by performing … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andReview of Trivision Tek Group, Inc.
… State Development Corporation (ESD) to Trivision Tek Group, Inc. (Trivision) under Grant Disbursement Agreement … Empire State Development Corporation ESD to Trivision Tek Group Inc Trivisio …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… Indianapolis, Indiana; Las Vegas, Nevada; and Nashville, Tennessee. $32,093 for service and maintenance to vehicles …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163