Search
West Seneca Central School District – Financial Condition (2014M-381)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in … which is governed by an elected seven-member Board of Education, operates 10 schools with approximately 6,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionSouth Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… and the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 through September 30, … Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … the four year construction period that were not included in the original contract. We project BOCES will realize an …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… December 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. The Village is governed by an elected five-member Board of Trustees. … $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, which …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … plan year is $18,233.00. Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT … each year based on the Consumer Price Index on December 31 of the previous year. This year (2022) the OT limit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andVillage of Fort Ann – Financial Condition (2014M-197)
… totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently appropriated … intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the levels of … of the actual amount available. Ensure that the water and sewer funds’ budgets contain realistic appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2014 through May 18, 2015. … five-member Town Board. The Town’s budgeted appropriations for 2015 were $812,882. Key Findings The Supervisor signed …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program … by a five-member Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Changing Employers – Membership and Enrollment
… A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is considering a promotion to a … is generally not creditable in PFRS special plans. Members of PFRS should be made aware that a civilian or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Great Valley – Town Clerk (2014M-29)
… The purpose of our audit was to evaluate the Clerks financial management practices for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to verify that leave credits earned are in accordance with provisions in the collective bargaining agreement. The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Rockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing