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Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials

… After opening the Word document, select “Enable Content” in the security warning banner at the top. A security warning …

https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-template

Village of Hempstead -- Budget Review (B7-15-7)

… with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. The Village’s proposed budget includes a tax levy …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan

… financial plan. Despite this, the plan still relies on an average of $1.8 billion in one-time funds used annually …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-plan

Elba Central School District – Financial Condition (2013M-240)

… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … would have in reducing fund balance or the property tax levy. District officials also used some of the annual …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

Town of New Berlin – Ambulance Company Loan (2013M-22)

… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

II.3 Overview – II. New York State Financial Accounting

… it must be submitted by February 1. The financial cycle is the process through which New York State manages its … and agency administrative branches of the government. It is an on-going process with each step supporting the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview

Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)

… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, … The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of … than recommended by the National Center for Educational Statistics. If the Department maintained custodial staffing …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies

Southold Union Free School District – Claims Processing (2013M-183)

… all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling $145,637 to determine if purchase orders were issued prior to the ordering of the goods and services, and if claims were for legitimate District purposes and audited …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183

Claims on Behalf of Another Person

… Deceased Owners for instructions. Search Enter the name in the "Search for Individual box" on our Search for Lost … behalf of another person online. Instead, select the Mail-in Claim Form link in Step 1 and follow these instructions: Complete the …

https://www.osc.ny.gov/unclaimed-funds/claimants/claims-behalf-another-person

Wappingers Central School District – Fuel Accountability (2015M-135)

… Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess County, and the Towns of Kent and Philipstown in Putnam County. The District operates 15 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135

Fillmore Central School District – Reserve Funds (2016M-386)

… balances. No evidence was provided to show that the funds retained in the debt reserve were ever used toward debt …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… after the invoice was received from the vendor. For example, the District paid a vendor $17,960 on September 7, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333

Village of Hunter – Cash Receipts and Board Oversight (2015M-254)

… of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for Program fees. The … contains such a schedule. Information should include pay rate changes, seasonal appointments, seasonal hires and …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254

Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual

… with disabilities who are between three and four years of age. CES is reimbursed for these services through rates set …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manual

Cayuga County – Court and Trust Funds (2024-C&T-5)

… Clerk should ensure a complete court and trust register is maintained as required by law. 1 Security interest in … of any person entitled to payment from the estate is unknown … The purpose of our review was to determine …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5