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Village of Suffern – Budget Review (B22-6-2)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Lynbrook Union Free School District – Purchasing (2022M-17)
… Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy … to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s … to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,962 without knowing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Three Village Central School District – Financial Operations (2021M-141)
… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… is a risk that the District may overfund reserves which can result in higher than necessary real property tax levies. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were … deposited. $4,700 in fees were waived without evidence of Board approval. $300 was disbursed without the Board’s … money collected has been deposited. Document the waiving of facility use fees. Perform a thorough audit of all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… deposits them timely. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Alexandria Central School District – Financial Condition Management (2020M-109)
… 12.8 percent of the next year’s budget. District officials have not developed a long-term financial plan or a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Orange – Budget Review (B20-2-14)
… the potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Islip Fire District – Disbursements (2020M-9)
… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Canastota Central School District - Financial Condition Management (2019M-174)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… to transport 717 (or $495,499) more students than were registered. For 2018-19, as of April 1, 2019, the District is … schools to transport 455 (or $337,085) more students than registered. Key Recommendations Obtain documentation to prove …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mCongregate Meal Services for the Elderly (Follow-Up)
… for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they contracted with optimally located senior centers to maximize the number of eligible senior citizens who had access to congregate meals. In …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followTier 6 Defined Contribution Plan Option
… 1, 2013 have the option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: … Tier 6 Benefit Information Some employees of NYSLRS employers may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option