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Post Retirement Reporting
… Overview School districts and Boards of Cooperative Educational Services (BOCES) are … limit. Annually report all public retirees who were on payroll during the previous calendar year. To assist with … earlier: You already report retirees when submitting your monthly report, which would indicate if a retiree exceeded …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli Expands State Pension Fund's In-State Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced the … companies and deliver attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, … York’s state pension fund is now one of few public pension funds across the country offering multiple sources of capital …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether … audit period totaled $491,788. Key Findings The Justice’s cash exceeded known liabilities by at least $1,963 each … between January and June 2016. The bail bank account had a balance of $1,590 as of May 31, 2017, and Court officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Conesus No. 1 Fire District – Internal Controls (2014M-46)
… controls. The Treasurer did not perform formal written bank reconciliations. Key Recommendations Adopt an adequate … and the use of reserve funds. Prepare formal written bank reconciliations. … Conesus No 1 Fire District Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… audit of claims was ineffective. The Board did not review bank statements and canceled checks and did conduct an annual … that all disbursements are supported by vouchers. Review bank statements and canceled checks monthly and audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Lake George Fire Company - Cash Receipts (2015M-216)
… and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department Treasurer’s and the Drill Team’s chief financial officer’s records is performed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialGreenville Fire District #1 – Board Oversight (2014M-376)
… there is no independent oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure … that required reports are provided to the Board and that bank balances are correctly reconciled to District account …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… who also prepares the deposits and reconciles the bank statements without independent review of the deposits or reconciliations. Key Recommendation Require that bank and cash receipts reconciliations for School meal and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s … January 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Danby – Town Clerk (2022M-08)
… documentation for collections. Did not complete monthly bank reconciliations and accountabilities. The Board did not … receipts and required source documents. Prepare monthly bank reconciliations and accountabilities. Perform, or …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… depositing cash receipts. Ensure that the clerk’s duties are adequately segregated or implement compensating controls, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Bainbridge – Justice Court Operations (2021M-51)
… after the three-day limit. The Justices did not perform bank reconciliations and monthly accountabilities. As a … and ensure the clerk performs accurate monthly bank reconciliations. Determine the source of unidentified …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … 2012 through October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Potter – Town Clerk (2020M-113)
… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … 1, 2012 through December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232