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Somers Central School District – Fixed Assets (2016M-74)
… Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Partial Lump Sum Payment – Special 20- and 25-Year Plans
… 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to receive a partial lump sum payment (PLS) at retirement. To be eligible, you must: Retire under a special 20- or 25-year plan; Have been …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … greater savings by modifying the terms of the program. For example, the District should review the eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Medina – Ambulance Service Billings (2014M-326)
Village of Medina Ambulance Service Billings 2014M326
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-3262022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationGloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, … approximately $2.5 million. Key Findings The Board did not adopt adequate policies for tenant rent collections to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Archived Data and Publications
… Documents and data linked below relate to the original Fiscal Stress … , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not Filed and Inconclusive: 2016 , 2018 , 2019 , 2020 , 2021 , 2022 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsSaratoga Springs Public Library – Claims Processing (2014M-351)
… of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the period … Key Recommendations Ensure that all claims contain the signature of the Director or department heads to indicate …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller Dinapoli Releases Municipal Audit
… was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk County) Auditors found the board did not … oversee the village’s financial operations and the Justice Court did not properly account for court funds. Auditors …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditPleasantville Union Free School District – Claims Auditing (2022M-136)
… ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure … claims were not always adequately supported or properly audited before payment . For example, we reviewed 100 claims … and found that claims totaling $122,184 were not properly audited or did not comply with the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136State Police Bulletin No. SP-151.1
… Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the … Police Investigators Foundation. Effective Dates Effective in pay checks dated August 4, 2021. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … information technology (IT) assets. Key Findings The water and sewer infrastructure are in disrepair and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69