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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Ballston Area Recreation Commission – Board Oversight (2015M-269)
… January 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity … to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in … Ballston Area Recreation Commission Board Oversight 2015M269 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over the funding received …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, 2015 … Adopt a bond resolution prior to starting a capital project and prior to issuing BANs. Approve the … Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, … The purpose of our audit was to review the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… receipts and disbursements for the period July 1, 2014 through January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and … during the 2014-15 school year. Key Findings The Board did not establish adequate policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mLindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located … violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key Findings We found weaknesses in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mEldred Central School District – Budget Review (B4-15-3)
… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … and numerous bank account balances did not reconcile to the accounting records. Interfund loans were not … services of an independent public accountant or auditor to conduct the audit in a timely fashion. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … The purpose of our audit was to review the Towns accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… out corruption in the state legislature, without regard to party, position, power, or popularity. There is no delight …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… Attorney General Eric T. Schneiderman today announced the indictment of New York City Council Member Ruben Wills for … to put an end to this type of public corruption." “Today’s indictment is further proof that those who misuse public … interests of children and families of this state." The indictment charges Ruben Wills with Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicState Agencies Bulletin No. 868
… in Boxes 3 and 5) Box 13 Checkbox [ ]Retirement PlanThird Party Sick Pay Box 14 Other Amounts to be reported: 414(h) … Allowance. TPS The amount of sick pay paid by a third party. (TPS will be checked in Box 13.) Box 15 State A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… to a Traditional or Roth Individual Retirement Account (IRA) or other eligible plan that accepts rollovers. If you … You can roll over the payment to a Traditional or Roth IRA if the rollover is completed within 60 days of receiving … payment. If you choose a direct rollover to a Traditional IRA or other eligible plan: The payment will not be subject …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-payment