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Town of Barrington – Financial Management (2017M-103)
… site, the Town’s financial records were not available for public inspection during reasonable times as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to … $1 million. Key Findings The Board adopted budgets using fund balance to reduce the tax levy with no systematic …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… operating deficits that have contributed to ongoing fund balance deficits in the general fund. During this period, the … $642,000 in non-recurring revenue without which the fund balance deficit would have been even greater. The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationLackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit via … For example: Number of vouchers and total dollar value of vendor claims paid under $250. Confidential investigation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceVillage of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Town of Croghan – Financial Management (2014M-340)
… Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that the Town … future needs. Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… leaving the District with virtually no unrestricted fund balance. District officials did not always seek quotations … plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsLakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Johnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204A Message From Comptroller Thomas P. DiNapoli – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1525/message-comptroller-thomas-p-dinapoliIRS Pension Limitation – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO IRS Pension Limitation
https://www.osc.ny.gov/retirement/publications/1526/irs-pension-limitationEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tiers 3 5 and 6 under Article 14CO Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filingLeaves of Absence – State Correction Officers and Security Hospital Treatment Assistants Plan
… Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1526/leaves-absenceEnding Your Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1526/ending-your-membershipApplying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1526/applying-benefitsAccidental Death Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/accidental-death-benefit