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Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… not less than once a month to the correct account code(s). Correction of cash receipt posting errors For transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andDebt – 2023 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the State reported the following debt levels: $1.8 billion of constitutionally authorized, …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtState Police Bulletin No. SP-113
… 4/3/08 $1,434 4/2/09 $1,477 Location Pay for Monroe County remains at $200. Supplemental Location Pay (SPL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Warrensburg Central School District - Financial Condition Management (2017M-265)
… effectively managed the District’s financial condition. Key Findings District officials annually overestimated … Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mVendor File Advisories
… View Vendor File Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisoryAccounts Payable Advisories
View Accounts Payable Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… is located in Cattaraugus County. The District is governed by the Board of Education which comprises nine elected … to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a … totaling approximately $1.7 million were not supported by a plan or other documentation validating the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDivorce – Coordinated Plan for ERS Tier 6 Members
… … Coordinated Plan information for ERS Tier 6 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1530/divorceDivorce – Non-Contributory Plan for ERS Tier 2 Members
… … NonContributory Plan information for ERS Tier 2 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1506/divorceDivorce – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Divorce
https://www.osc.ny.gov/retirement/publications/1501/divorceDivorce – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Divorce
https://www.osc.ny.gov/retirement/publications/1523/divorceEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… of Audit The purpose of our audit was to examine the District’s internal control environment and selected … through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… The Board did not properly audit claims and ensure that payroll procedures and payments were appropriate. Key … someone other than the Secretary-Treasurer to review payroll reports and confirm that they agree with the time …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight … one payment, totaling $9,999, made as the final payment for a $29,997 equipment installment purchase contract, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m