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Village of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Chenango Valley Central School District -- Budget Review (B19-4-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Greenville Fire District #1 – Board Oversight (2014M-376)
… financial operations for the period January 1, 2013 through July 10, 2014. Background The Greenville Fire … distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected … 2014 totaled $317,350. Key Findings District budgets did not include detailed estimates of revenues and did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Applying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Plan info for ERS Tier 1 and 2 members under Section 89 Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditOpinion 94-6
Whether a tenant member of a public housing authority would have a conflict of interest if he or she accepts a paid position with a residential management corporation which contracts with the housing authority to operate a federallyfunded recreational program
https://www.osc.ny.gov/legal-opinions/opinion-94-6Malone Central School District – Payroll (2017M-278)
… $51.8 million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately … audit period. District officials established an effective payroll process that segregates duties and provides … for establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mTown of Lyndon – Town Clerk’s Collections (2021M-117)
… complete report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, … collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported … a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of Preble – Non-Payroll Disbursements (2023M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor … oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight … process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… counts for all employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage … for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Waverly Central School District - Financial Operations (2019M-136)
… claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave accrual … 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… of cash disbursements for the period January 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer … totaled approximately $290,000. Key Findings The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mWorld Trade Center Presumption – En-Con Police Officers Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and … provided by the World Trade Center Presumption law. 1 You may be eligible for an accidental disability retirement … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/world-trade-center-presumptionOther Disability Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/other-disability-benefitsReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers Security Hospital Treatment Asst …
https://www.osc.ny.gov/retirement/publications/1526/receiving-your-benefit-and-filing-your-option-election