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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… financial condition for the period July 1, 2013 through June 30, 2017. Background The Jordan-Elbridge Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

Vested Retirement Benefit – Special 20- and 25-Year Plans

… credit. The benefit is payable for life, and you may elect one of several pension payment options to provide a …

https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit

Vested Retirement Benefit – State Police Plan

… least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension payment …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… District's 2013 budget totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the … balance. Furthermore, the monthly reports provided by the Treasurer include only year-to-date information and do not … Town Law) are audited and approved by the Board before the Treasurer pays the claims. Prepare and adopt budgets in the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Rockland County Department of Social Services – Service Contracts (2014M-368)

… of actual costs, as stipulated in their contracts, and do not process payments until required reports are received. …

https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368

Village of Hastings-on-Hudson - Board Oversight (2018M-92)

… periodically reconcile leave balances to ensure employees do not exceed carryover limits. Address the IT …

https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92

School District Physical Education Compliance (2018-MS-3)

… City , Brockport Central , Camden Central , Corning City , East Ramapo Central , Kenmore-Town of Tonawanda Union Free , …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and

Town of Walton – Incompatible Duties (2016M-309)

… appointed the Clerk to act as his bookkeeper; however, the New York State Attorney General’s office has expressed the …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Contract Advisory No. 6

… note the required procedures differ based on the status of the contract, whether payments were issued under the wrong … An agency should contact the SFS HelpDesk in the event of unusual circumstances or if the agency has specific …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contract

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… meeting their intended purposes. While the Board Chairman, CEO and CFO questioned whether setting goals was practical, …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work … with the employee organization of the police officers to clarify language in future collective bargaining …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

… State aid totaling $62,920 because the filing deadlines have passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for reimbursement by June 30, … agreed with our recommendations and indicated they have begun to initiate corrective action. … Determine …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… or competition was not sought. As a result, taxpayers do not have assurance that goods and services are purchased in the … District officials agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… (Corporation) officials provided adequate approval and oversight of the revolving loan program. Key Findings … Corporation officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 … loan denial letter. The Director did not adequately follow up with seven of the 14 businesses in order to verify that …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Clifton – Financial Management (2014M-217)

… The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. The Town is governed by … five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 … to ensure that the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217