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Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy. The Board does not periodically review the bank reconciliations and bank statements or compare canceled check images to approved … code of ethics and investment policy. Periodically review bank reconciliations and bank statements and compare canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… The purpose of our audit was to determine if the Village’s joint youth activity’s financial activities were properly … period June 1, 2014 through May 31, 2016. Background The joint youth activity program (Program) has been established … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207What is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Maintain complete financial records that include a running cash balance, perform bank reconciliations and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board … amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an … As a result, the Town incurred total project costs of approximately $4.55 million. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Greenville Fire District #1 – Board Oversight (2014M-376)
… County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s budgeted … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The … Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Board and has filed the required annual financial report with the Office of State Comptroller. The Board does … the approval to pay these claims. The Board contracts with an independent auditor to perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related … Determine extent of implementation of 6 recommendations included in our intl report Forensic …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of Port Chester – Payroll (2017M-115)
… 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed by an elected seven-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… municipalities and whether the County Treasurer and County Clerk properly performed bank reconciliations for the period … million in sales tax distributions from 2010 to 2016. The Clerk did not properly reconcile a County bank account for … sales tax overpayments made to municipalities. The Clerk should review the DMV account and remit the balances …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… of Audit The purpose of our audit was to determine whether City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The … any excess reserve funds to unrestricted fund balance (where allowed by law) or to other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… at retirement. To be eligible, you must retire directly from public employment or within a year after separating from … by dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number of sick … credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveContributing Toward Your Retirement – Article 14 Benefits
… join the Retirement System, all salary and service earned in connection with all employment must be reported to us. … the New York State and Local Retirement System, and used in the calculation of all benefits paid by the Retirement …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Henry Johnson Charter School – Financial Operations (2014M-214)
… July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under control … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory