Search
South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to … adequate records to account for loans made from UDAG repayment money to enable the Board to determine actual loan …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Rushville - Board Oversight and Information Technology (2018M-118)
… 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-85Village of Maybrook – Financial Condition (2020M-54)
… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance … and have initiated or indicated they planned to initiate corrective action. Subsequent Event Our audit …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Liverpool Central School District – Information Technology Assets (2020M-59)
… effectively managed hardware and software inventory to ensure that information technology (IT) assets are … Perform physical inventories of hardware and compare them to inventory records, and review software installed on … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Hounsfield - Claims Auditing (2019M-215)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice. The Board did … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Arkport - Information Technology (2019M-203)
… Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided … Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mAlfred-Almond Central School District - Financial Management (2019M-131)
… balance policy. District officials generally agreed with our recommendations and indicated that they have initiated or … planned to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Newark Central School District – Employee Benefits (2024M-40)
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments were overpaid a total of $3,770. Three other employees’ separation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… taking additional steps to increase physical accessibility for the 70 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Seaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319DiNapoli Releases Bond Calendar for Fourth Quarter
… December, all of which is new money. The anticipated sales in the fourth quarter compare to past planned sales of $9.05 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterParking Structures (2017-MS-3)
… [read complete report - pdf] We also released six letter reports to the … qualified engineers conduct regular inspections on the structural condition of their local government’s parking … parking structures not having inspections conducted by structural engineers within the last 10 years. Buffalo, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Accidental Disability – State University Police Plan
… by any annuity savings contributions you made while in service. You must apply for Workers’ Compensation benefits … The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disability