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Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 through June 30, 2015. … during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key … Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hudson Housing Authority – Board Oversight (2016M-302)
… Purpose of Audit The purpose of our audit was to assess the Board’s … an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … of claims prior to payment or appoint a claims auditor to do. Such an audit should include ensuring that claims are in …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Fleischmanns – Water Fund (2013M-151)
… to March 13, 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a Village Mayor and four Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151East Irondequoit Central School District - Financial Management (2019M-28)
… finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. Key Findings … tax levies. Key Recommendations Ensure that the District’s fund balance complies with statutory limits and use surplus … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28State Comptroller DiNapoli Releases School District Audits
… five professional service providers totaling $658,164. In addition, officials did not obtain verbal and written … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply … state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, … Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt proceeds. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Retirement Estimates – Divorce and Your Benefits
… or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ … it to: NYSLRS Equitable Distribution Estimates Unit 110 State Street Mail Drop 6-2 Albany, NY 12244-0001 Estimates for members considering retirement …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements for projects conducted with surrounding towns or maintain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareAbout NYSLRS
… best-managed and best-funded plans in the nation. See our Annual Comprehensive Financial Report for additional … performance and position, and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/24 … NYSLRS the New York State …
https://www.osc.ny.gov/retirement/about-nyslrsNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialPine Bush Central School District – Claims Audit Process (2017M-171)
… The Pine Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, Montgomery, Mount Hope, Shawangunk and Wallkill in Orange, Ulster and Sullivan counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… The Town of Bethany is located in Genesee County and has a population of approximately 1,800. The Town is … Deposit all collections in a timely manner. Issue and retain duplicate receipts. Perform an adequate annual …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226LaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… supported, audited and paid in accordance with contracts for the period January 1, 2016 through July 24, 2017. … Services, which employs approximately 300, is responsible for providing early intervention and preschool education programs and for providing children and family services. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… adequately supported, properly authorized, approved before payment and for valid purposes for the period January 1, 2016 … Ensure that the audit and approval of claims for payment is adequately documented. … Johnsonville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190