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Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … timely manner, they were not always complete and accurate. Bail and partial payments were not properly recorded. The Justices did not ensure that cases were properly reported to the Department of Motor …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether … a finance committee to review and approve the Treasurer’s records as required by the by-laws. The Treasurer did not … Appoint a finance committee to review and approve all payments and to audit the Treasurer’s books at least …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has … 31, 2013, the Department received approximately $83,000 in revenue. Key Findings The Executive Committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Cincinnatus – Financial Operations (2016M-238)
The purpose of our audit was to review the Towns financial operations for the period January 1 2015 through April 29 2016
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We found: From 2020 through 2022, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Town of Greig – Long-Term Planning (2023M-13)
… The Board did not establish long-term financial and capital plans or fund balance and reserve policies. As a … tools to project current and future operating and capital needs and has not outlined its intentions for financing future capital improvements or equipment purchases. We reviewed the …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Solvay – Financial Management (2023M-49)
… – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Who Is Responsible? – Travel and Conference Expense Management
… for the supervision and accountability of travel and conference expenses in accordance with board policies: … responsible for having a clear understanding of travel and conference policies and procedures and for adhering to them. … is responsible for the direct supervision of travel and conference expenses, the governing board (or the officer …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… The Department lacked detailed financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the … $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialPlainville Fire District – Board Oversight (2021M-91)
… whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and exceeded its …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91More About This Retirement Plan – Career Plan
… members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution totaling $1,864. The Board’s audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Attica Central School District , Clarence Central School … Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-299
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the June 2021 Uniform Allowance and Uniform Blazer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-and