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Stay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid financial plan. They can help you and your …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedCity of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for next succeeding … in 2016. The overtime appropriation in the proposed budget is less than the amount expended for the first nine months of …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… showing the total gallons dispensed to date, officials do not have sufficient information to ensure that the log is … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … employee, $1,800 that he was not authorized to receive. We have referred our report to the proper authorities so that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt. Remit real property taxes to …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wyandanch Union Free School District – Budget Review (B23-7-1)
… School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue … ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … year total $11.5 million. Key Finding District officials have not identified opportunities to reduce student transportation cost by performing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andContract Advisory No. 25
… currently being used to accept Grant Procurement Records and Contract Reporter Exemption Requests (CRERs). As of 8/27/2018, all Grant Procurement Records and CRERs should be submitted to BOC through the Electronic … be accepted. EDSS offers agencies the ability to: Easily and electronically submit for review and approval new and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… and the prevention of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … at December 31, 2012. The Board and Town officials have not developed a comprehensive multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… the proposed budget sets forth the Governor’s priorities to address them while also recognizing the importance of … for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are important … commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Assistant Superintendent of Personnel and Technology have private interest in a limited liability company (LLC) that provided report card … process of awarding contracts to their private business associates and evaluate the contract with the LLC’s principal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in … operates four schools with approximately 1,420 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Weedsport Central School District – Financial Management (2016M-94)
… have not formally analyzed the balances in reserve funds to determine if the amounts are appropriate for the … factors that could affect the plans. Analyze reserve funds to ensure balances are best aligned with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Rapids Fire Company – Credit Cards (2023M-86)
… in New York State (NYS) sales tax even though the Company is tax-exempt. We could not locate a virtual reality headset ($299) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Owego – Shared Services Facility Capital Project (2022M-42)
… or monitor the Project. Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … November 20, 2013. Background The Snyder Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town is governed by a five-member Town Board (Board) consisting of … funds. The general fund’s excess unrestricted fund balance is 128 percent of the ensuing year’s budget and the water …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Wallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52