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City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts … were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection to the … in violation of the Department’s bylaws, which require advance approval of purchases prior to payment. Not all … documents. Checks were written to Department members in advance of attending conferences and members were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… 1, 2016 through May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by an elected five-member Town Board. Budgeted … identify individual receipts when this information is not documented by computer. Ensure that tax collections …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking transactions were safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Livonia Central School District – Software Management (2016M-293)
… Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationBrushton-Moira Central School District – Financial Condition (2015M-340)
… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. Key Recommendations Ensure budgets include realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in … which operates one school with approximately 575 students, is governed by an elected seven-member Board of Education. … that will not be used. Ensure that unassigned fund balance is in compliance with statutory limits. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Connetquot Central School District – Financial Condition (2015M-98)
… fund balance. District officials used surplus funds each year to finance reserves instead of funding reserves through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Scriba – Board Oversight (2017M-83)
… functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Chenango Forks Central School District – Financial Condition (2014M-98)
Chenango Forks Central School District Financial Condition 2014M98
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million. Key Findings The … balance from $164,063 at the start of the 2011-12 fiscal year to a deficit of $3,624 at the end of the 2014-14 fiscal year. The Board did not develop a multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Service Credit for Tiers 2 through 6
… credit. As a NYSLRS member, you earn service credit for your paid public employment with a participating … You may also be able to receive additional service credit for public employment before you became a NYSLRS member or for military service. This booklet describes the types of …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6