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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… including the Town Supervisor. The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and … such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateVillage of Liberty – Financial Condition (2013M-109)
… Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… all agencies will be able to access the complete list of Department codes in the SFS. In general, Department is … values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional … are arranged by Constitutional Department. A complete list of ranges by agency/entity can be found in Appendix A of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those students. Genesee … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … made annual remittances in February, which kept the money from being productively used or invested to earn additional …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Albany County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Webb - Ski Collections (2018M-188)
… officials have not developed policies or procedures for how ski collections should be recorded, deposited and … payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … and procedures over ski collections to provide guidance on how collections should be recorded, deposited and reconciled. …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … life. If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are … to your salary at the time of your death reduced by: The amount of the accidental death benefit payable prior to any …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ compensation payments being …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitWorld Trade Center Presumption – Special 20- and 25-Year Plans
… World Trade Center Presumption law. You may be eligible for an accidental disability retirement benefit if you become … eligibility requirements and filing deadlines to meet for these benefits. For more information, visit our World Trade Center …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionVillage of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 … identify and report all confirming purchase orders to the Board. The Treasurer did not supervise an account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116State Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the … to budget minimal amounts for contingencies and has not made an allowance for uncollectible taxes in the 2015 …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Salem Central School District - Purchasing (2019M-105)
… [read complete report - pdf] Audit Objective Determine whether the District … lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105