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Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Restrictions – State Police Plan
… the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Regular Earnings: For Tier 6 members, earned compensation that exceeds the … annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTown of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, … limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Town of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Monticello Central School District - Fund Balance Management (2020M-2)
… limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by $820,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2City of Norwich - Emergency Medical Services Billing (2019M-112)
… resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling $8,300; this … officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67IX.8 Federal Grant Refunds – IX. Federal Grants
… fund from which the original payment was made. Since all federal fund payments are charged to … expenditure balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn grant … return such refunds directly to the U.S. Treasury or the federal cognizant agency without first recording the refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsTown of Jefferson – Selected Financial Operations (2014M-332)
… the collection of water rents and disbursement of Town funds. … The purpose of our audit was to examine selected …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Niskayuna – Water Operations (2013M-328)
… 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. … The Comptroller did not record biannual water billings in the water receivable control account and failed to audit … annually. Key Recommendations Include water collections in the monthly reports to the Supervisor and deposit and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192