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Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … of the District’s reserves, totaling $14.8 million, appear to be overfunded. From 2013-14 through 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… received or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is … or procedures detailing the acceptable use of IT assets and the backing up of critical data. The Village did not have …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… 2018 total approximately $916,500. Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 … 79 percent, respectively, from 2014 through 2017. Budgeted TW and TOV appropriations exceeded expenditures by an annual … plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using excess fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Fredonia Central School District - Financial Management (2018M-33)
Fredonia Central School District Financial Management 2018M33
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Applying for Previous or Military Service Credit – Police and Fire Plan
… effective date of retirement) to our Member & Employer Services Bureau. Please include as much information as you … for your previous public employment as early in your career as possible ensures that: If there is a cost, it will …
https://www.osc.ny.gov/retirement/publications/1512/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – En-Con Police Officers Plan
… effective date of retirement) to our Member & Employer Services Bureau. Please include as much information as you … for your previous public employment as early in your career as possible ensures that: If there is a cost, it will …
https://www.osc.ny.gov/retirement/publications/1822/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 days of …
https://www.osc.ny.gov/retirement/publications/1511/applying-previous-or-military-service-creditWantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGenesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the … Key Recommendations Maintain adequate documentation to help ensure that purchase contracts are awarded to the lowest responsible bidder in accordance with the GML. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialHortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … an annual audit of the Treasurer’s records. Death benefit payouts and grant activities were not included on reports to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Rushville - Board Oversight and Information Technology (2018M-118)
… audit the Clerk-Treasurer’s records and report or conduct a thorough audit of claims. Ensure investments were made in … with New York State General Municipal Law (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85