Search
Town of Union – Financial Condition (2016M-192)
… for the Town’s 2016 general town-wide, water and sewer funds totaled approximately $4.9 million. Key … than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Comptroller DiNapoli Releases Municipal Audits
… exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions totaling $738,693 in … (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Lansing Fire District – Financial Condition (2013M-80)
… a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which … real property taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total … target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… one of four fire companies that collectively make up the City of Hudson Fire Department. The Company is governed by a governing body, which includes a President, Vice-President, Secretary, and Treasurer. The City provides the fire companies with fire equipment, safety …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. Background The Delevan …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… Department’s financial operations for the period January 1, 2014 through April 28, 2016. Background Livingston County … effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of New Rochelle - Elevator Inspections (2018M-62)
… complete report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … local law, as applicable. Key Findings Although the City’s Elevator Master List included 226 properties with 308 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Administration of Fellowship Leaves (Follow-Up)
… were awarded for authorized purposes and in compliance with all applicable requirements. We found that although most of the fellowship recipients we reviewed complied with CUNY policy, improvements were needed to protect …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followTown of St. Armand – Selected Financial Operations (2017M-142)
… were not audited and approved by the Board prior to payment. Key Recommendations Ensure revenues and expenditures … water and sewer charges. Audit and approve claims prior to payment in accordance with Town Law. … Town of St Armand Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Watervliet – Financial Condition (2017M-230)
… on a regular basis, and accounting records did not agree with annual financial reports. Key Recommendations The … financial records. The Director should provide the Council with quarterly budget status reports and cash flow …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Olean – Budget Review (B1-15-2)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … complies with the property tax levy limit set by statute. Key Recommendations Review and update the multiyear capital …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Challenging a Determination – State Police Plan
… on the top right of your page, then follow the prompts. By email: Email the Hearing Administration … hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has … you will also see “Sick Leave Eligibility: Yes” listed in your Retirement Online account. Credit for your unused …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveSouth Huntington Union Free School District – Financial Condition (2016M-132)
… 2015-16 fiscal year totaled approximately $156.1 million. Key Findings The Board and District officials overestimated … did not use these funds to make related payments. Based on projections made by the District’s actuary, the workers’ … compensation reserve is overfunded by $1.4 million. Key Recommendations Adopt budgets that represent the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … Create and adopt a formal plan that defines objectives for each reserve. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… the District’s financial condition for the period July 1, 2014 through August 31, 2015. Background The Massena … employee benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21