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Town of Crawford – Town Clerk (2021M-82)

… conditions contributed to the theft of money and its concealment. A lack of adequate controls and oversight. Lack …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Mechanicville City School District – IT Asset Management (S9-22-16)

… for. Specifically: Four desktops ($535 each) and one television ($948) could not be located and were not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Pine Bush Central School District – IT Asset Management (S9-22-21)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. … Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located but …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Geneseo Central School District – IT Asset Management (S9-22-11)

… – pdf] Audit Objective Determine whether Geneseo Central School District (District) officials appropriately tracked, … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Rome City School District – Multiyear Planning (2021M-144)

… and expenditures but did not calculate the projected annual operating deficits in future fiscal years or assess … incorporate the information into a comprehensive capital plan to prioritize and fund capital projects and purchases. … resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear financial plan would help …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… were properly recorded and supported. As a result, the ability to make financial decisions was hindered and … $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to confirm the Department’s recorded cash balances agree with the bank’s records. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … Key Finding Over the past five years, District officials have consistently overestimated expenditures totaling $12.5 … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

Village of Pomona – Financial Condition (2015M-272)

… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a plan to …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272

Ordinary Death Benefit – New Career Plan

… death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the … year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Ordinary Death Benefit – Police and Fire Plan

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

Accounts Payable Advisory No. 1

… Subject: Making PCard, TCard, and NET-Card Payments to JPMorgan Chase Bank, N.A. Filling the … N.A. to properly apply payments to the agencies’ credit card accounts, agencies must enter their 16 digit billing … billing month and two-digit billing year of the credit card invoice in the voucher’s invoice number field. Do not …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-na

Fiscal Stress Monitoring System Statistics

… The Office of the New York State Comptroller’s (OSC) Fiscal Stress … since 2013, alerting communities across New York State of the fiscal challenges their local governments are facing. … in 2024. Included in the report is also a trend analysis of the data collected on FSMS non-filing local governments. …

https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statistics

Silver Creek Central School District – Financial Management (2022M-153)

… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education … Determine whether the Silver Creek Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Massena Central School District – Financial Condition (2016M-21)

… Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review current EBALR …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

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