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Westhill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… $18,600 were found at different locations than shown on the inventory list. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws provided … activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesOpinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases Municipal Audits
… Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and … all the money owed to the town and/or paid to her. In addition, the clerk and code enforcement officer failed to … that provide guidance to the library staff involved in the cash collection process. The procedures also …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1585
… is available every Friday. Agencies will be given two full pay periods to notify employee(s) before the deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasOtselic Valley Central School District – Procurement (2022M-58)
… audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialPlainville Fire District – Board Oversight (2021M-91)
… financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment when …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Mineola Union Free School District – Financial Condition Management (2021M-44)
… that was not needed. When unused appropriated fund balance is added back, at June 30, 2020, unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mSubmitting a DRO – Divorce and Your Benefits
… A Domestic Relations Order (DRO), whether prepared using the …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droTown of Pitcairn – Claims Auditing (2024M-69)
… and one paving claim totaling $99,691 were approved by the Board without evidence that competition was sought. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Opinion 93-17
… appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Membership Milestones for Employees’ Retirement System (ERS) Members
… as age 55. (You will forfeit the monthly benefit if you withdraw your contributions .) With 5 years of service … and die prior to your retirement. No longer able to withdraw your membership and receive a refund of your … as age 55. (You will forfeit the monthly benefit if you withdraw your contributions .) With 10 years of service …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… to five-year period and continually update plans based on changes that have occurred since the time they were first …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesChappaqua Central School District - Fixed Assets (2022M-186)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and … perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… penalties were not properly assessed. Key Recommendations Make accurate estimates based on the most current and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152