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East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … The East Quogue Union Free School District, which is governed by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, … which received its charter from the State in 1951, is governed by a five-member Board of Trustees appointed by …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Opinion 91-59
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member … and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of … to provide death benefits to family members of deceased volunteer firefighters, and to fund retirement benefits to …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s … until after payment. Key Recommendations Ensure that all employees receive the leave accruals to which they are … accordance with their employment agreements. Ensure that all separation payments are calculated accurately and paid in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a five-member elected Town Board composed of a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Alton Fire …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this … advance funds to determine the appropriate funding levels. Cash Advance Accounts may be established for petty cash, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… as shown in the examples next to the fields. An incomplete form cannot be saved. Once you have completed the form, click the “Create Printable DRO” button to generate … the completed DRO proposal to NYSLRS. Please Note: This form works best with JavaScript enabled. For assistance in …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateEmerging Manager Definition and Life Cycle
… have years of experience working in the strategy and with each other Fiduciary practices Life Cycle Considerations … is meaningful for alignment Has sufficient full-time staff with tenured industry experience Mid & Late Is a well … cash flows Has key internal infrastructure in place, with redundancies in mission-critical investing and operating …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cyclePutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and … operates three schools with approximately 1,730 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, … operates two schools with approximately 800 students, is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises six … or on due dates. Ensure that the annual reconciliation is performed by March 1 of each year. Ensure that the City …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30State Comptroller DiNapoli Releases School District Audits
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … In addition, when unused appropriated fund balance is added back, surplus fund balance exceeded the limit each … awareness training. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168