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Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsHarpursville Central School District - Financial Condition (2018M-120)
… managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120CUNY Bulletin No. CU-367
… rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated February 23, 2009. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansEast Islip Public Library – Cash Receipts (2017M-223)
… of Audit The purpose of our audit was to determine whether Library staff properly collected, recorded and deposited cash … 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Galway Central School District - Fund Balance Management (2017M-267)
… appropriations by more than $7 million or 10.1 percent from 2013-14 through 2016-17. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials … balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mReview of Real Property Holdings for Disposal (Follow-Up)
… Department implemented each of the five recommendations from our initial report. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followAbout the Common Retirement Fund – What Every Employer Should Know
… it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money used to pay … percent of total pension liability for the Employees’ Retirement System (ERS) and 98.66 percent for the Police and …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… how you want your retirement benefit paid. You can choose from several options, all of which will provide you with a …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionWells Central School District – Financial Condition Management (2017M-70)
… appropriations by almost $1.2 million or 7.7 percent from 2013-14 through 2015-16. Unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Clyde-Savannah Central School District – Financial Condition (2015M-338)
… and the District generated $4.3 million in surpluses from fiscal years 2012-13 through 2014-15 despite budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Lewiston-Porter Central School District – Financial Condition (2014M-202)
… negative budget variances for revenues from fiscal years ending 2011 through 2013 and for expenditures over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… our health and economy. As the nation continues to recover from pandemic aftershocks, the state’s fiscal footing is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressSpencerport Central School District – Financial Condition (2016M-254)
… Findings Appropriations in the District’s adopted budgets from 2012-13 through 2015-16 were overestimated by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the … made in a timely manner, with the time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… the inventory list as items are acquired, moved from one location to another or disposed of, so that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesWest Genesee Central School District – Segregation of Duties (2016M-303)
… and there was no process in place for someone independent from the recordkeeping function to verify that funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Holland Patent Central School District – Fuel Inventory (2023M-141)
… a control system that safeguards the District’s fuel from loss and misuse. Periodically review fuel usage reports …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Pittsford – Board Oversight (2017M-51)
… sewer fund budgets with overestimated appropriations. From 2013-14 through 2015-16, the unrestricted general fund …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51