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Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… 30, 2017, the recreation attendant (attendant) did not remit Department cash collections of approximately … sentence, she repaid the Village $156,374. The Board did not ensure there were adequate controls over Department cash …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Comptroller DiNapoli Releases Municipal Audits
… – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling nearly $1.4 million in … each week, as required by law. The clerk also did not always deposit clerk fees within the required timeframe … Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to help ensure that all …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… fund operations through year-end. Although the Board has not developed a formal written fund balance and reserve … plans for any of the three operating funds, it used available fund balance and reserves, as appropriate, to avoid …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. As a result, the Town … costs of approximately $4.55 million. The Board did not appropriately approve 14 change orders totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… $4.1 million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure compliance with its vehicle use policy. The Board … Key Recommendations Solicit competitive bids or use available State and county contracts for the purchase of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… 2014 totaled $317,350. Key Findings District budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior to Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Train On-Time Performance (Follow-up)
… ( 2014-S-56 ). Background Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show … Performance (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… $790,000. Key Findings The Clerk-Treasurer did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements with the financial … document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. … of personal, private and sensitive information (PPSI) have not been developed. The District does not have service level agreements for services provided by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the … Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Franklin – Fund Balance Management (2018M-13)
… by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a fund balance policy. The Clerk-Treasurer did not provide the Board with adequate financial reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… 2016, valued at approximately $405,000. The Authority did not establish a formal process to review or approve water and sewer penalties or account adjustments. Officials have not provided employees with cybersecurity awareness training. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of East Rockaway – Justice Court Operations (2017M-206)
… of $1,590 as of May 31, 2017, and Court officials could not determine the source of the funds. The Court did not properly record and deposit $1,400 in funds received …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206City of Watertown – Information Technology (2017M-184)
… year totaled $42 million. Key Findings The Council did not adopt policies and City officials did not implement effective procedures for granting, revoking, … the City’s network and financial system. The Council has not adopted adequate information technology (IT) security …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Middletown Enlarged City School District – Financial Condition (2017M-245)
… limits in each of the past five years. The Board has not adopted a fund balance policy. Key Recommendations … of adopting budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… $2.5 million. Key Findings The Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found that 93 … on average, 35 days after receipt. The Supervisor has not submitted an annual accounting to the Board for fiscal …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… without using this money for debt payments. The Board has not adopted comprehensive multiyear financial or capital … fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCreditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of … Authority Police Pension Fund. The following service would not be creditable: Sheriff, undersheriff, and deputy sheriff …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOverview – Special 20- and 25-Year Plans
… be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be … used in the FAE calculation. The following payments are not part of your regular compensation. In most cases, they will not be included in your FAE calculation: Unused vacation; …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview