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Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-state

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

Wyandanch Union Free School District Professional Services Administrative Expenses and Fuel Inventory 2018M24

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank statements and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. … Determine whether Recreation …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Chenango Valley Central School District -- Budget Review (B19-4-2)

… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Operational Advisory No. 3

Budget Check Reminder

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder

Early Retirement – Article 14 Benefits

… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 years of service credit plus an additional 4 percent of your FAS for each year of service (or prorated portion thereof) beyond …

https://www.osc.ny.gov/retirement/publications/1644/early-retirement

More About This Retirement Plan – New Career Plan

https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

Determine whether the Board provided adequate oversight of District financial operations

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Town of Plymouth – Board Oversight (2016M-190)

… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… Purpose of Audit The purpose of our audit was to assess internal controls over … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)

… Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over