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Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Lockport – Justice Court (2018M-36)
… did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly … on a monthly basis. All cash on hand and on deposit in the bank should be compared to a listing of Court … held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Unified Court System Bulletin No. UCS-123
… Purpose To provide agencies with instructions for entering the payments. Affected Employees Represented and … one (1) Bonus Payment. The Bonus Payment is not prorated for part-time or hourly employees. Agency Actions Agencies … RBP (Ratification Bonus Payment) on the Time Entry page for all eligible employees using the following information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City operations. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Agencies Bulletin No. 238
… Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsCity of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … schedule. Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … of Commissioners. The District’s budgeted appropriations for 2016 were approximately $373,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… companies that provide emergency services to the Town for the period January 1, 2015 through September 30, 2016. … its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for 2016 totaled approximately $4.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College procured brackets, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcRome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends … deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Chenango Valley Central School District – Budget Review (B4-13-11)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law … review, in general, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Rockville Centre Union Free School District - School District Website (S9-19-28)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension … Attorney William Grady and the New York State Police for their work on this case." Robertson failed to notify the …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemVillage of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Copiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225