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West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… because the Board underestimated revenues by more than 60 percent from 2012 through 2014. The water special district …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Seaford Fire District – Length of Service Award Program (2014M-319)
… The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, … LOSAP point system is not consistent with New York State General Municipal Law (GML). District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersCUNY Bulletin No. CU-178
… Affected Employees CUNY employees who elect to participate in the Buy Out Waiver Program and who are designated on the … Benefits Office Effective Date(s) Payment will be included in the employee's regular paycheck or advice dated July 10, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-178-cuny-buy-out-waiver-program-payment-cycle-1103-63003Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were … 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… five fiscal years, averaging more than $2.9 million each year. This contributed to the District’s overall cash … The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 million. Although a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy Creek Central School District – Reserve Management (2023M-43)
… complete report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of … officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage … fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Victor – Financial Management (2015M-166)
… July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … the level of fund balance to maintain, resulting in excessive unrestricted general fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Pearl River Union Free School District – Fixed Assets (2022M-126)
… for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed … assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset … 31 fixed assets with a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
… June 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. … Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … were consistently under-budgeted and reliance was placed on non-recurring revenues such as fund balance appropriations … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… District financial activities. Key Findings The Board did not provide adequate oversight of District financial … the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … Board members attended the mandatory training, they would have better positioned themselves to oversee the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123CUNY Bulletin No. CU-166
… Eligible Employees CUNY employees who elect to participate in the Buy Out Waiver program and who are designated on the … Benefits Office Effective Date Payment will be included in the employee's regular paycheck or advice dated January 9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-166-cuny-buy-out-waiver-program-712002-12312002-payment-cycleCity of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. … City of Jamestown Financial Condition …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298About the Common Retirement Fund – What Every Employer Should Know
… As a NYSLRS stakeholder, it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York … income of NYSLRS in a single unified investment program. For the fiscal year ended March 31, 2022, the fiduciary net …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundTown of Stephentown – Records and Reports (2012M-209)
… The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209State Police Bulletin No. SP-241
… of the New York State Police Investigators Association in Bargaining Unit 62 are affected. Background: In December 2024 NYSPIA requested three new voluntary … file for enrollments, cancellations, and/or changes on a biweekly basis, using the appropriate deduction code for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codes