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Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Tier 6 Defined Contribution Plan Option

… plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement … Plans page of SUNY’s website . From there, click on NYS Voluntary Defined Contribution Plan. Then, click For …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … used primarily for actual and necessary District purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s cash receipts … February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the … and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. Key Findings A …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

Town of Barton – Financial Planning (2015M-52)

… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… across the marketplace, will greatly improve the state pension fund's ability to assess and address risks and …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Town of Otselic – Selected Financial Operations (2012M-220)

… with a population of 1,054 residents. The Town is governed by a Town Board comprising the elected Town Supervisor and … and approved claim that has been properly audited by the Board. … Town of Otselic Selected Financial Operations …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

IX.7.K Record Retention – IX. Federal Grants

… questions should be directed to the OSC BSAO, Federal Payment Management Team, at  [email protected] . Guide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retention

Town of Groveland – Fiscal Oversight (2014M-285)

… Purpose of Audit The purpose of our audit was to examine the oversight and … appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Johnstown Public Library – Cash Receipts (2014M-304)

… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Brighton Memorial Library – Board Oversight (2015M-116)

… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Otisco Fire District – Financial Operations (2016M-415)

… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Mid-Hudson Library System – Procurement (2016M-261)

… which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 million, 7 percent of the 2018-19 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 … the type of records to be maintained or guidelines for using, approving, recording and reviewing leave accruals. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… debt. Establish policies and procedures to safeguard and account for the District’s fuel supplies. … Wilson Central …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… the controls over retiree health insurance contributions for the period July 1, 2014 through January 5, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $17.8 million. Key Finding … of the change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Union-Endicott Central School District – Financial Management (2016M-100)

… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Sewanhaka Central High School District – Student Fees (2016M-296)

… Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates five …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296