Search
Charlotte Valley Central School District - Budget Review (B4-15-6)
… Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative budget for fiscal … Key Findings We found that the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
… "A good education and civic engagement set the stage for our youth to achieve … leadership potential through activities that improve their school or community. The Submissions Form for 2025 …
https://www.osc.ny.gov/student-achievementTown of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Lockport – Justice Court (2018M-36)
… fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290More About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances … and cannot perform monthly reconciliations without it. The Treasurer does not file required annual written financial … reports to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… operations for the period January 1, 2014 through April 6, 2015. Background The Crittenden Volunteer Fire Department, … of the daily lottery account, retaining all ticket stubs sold and maintaining proper cash receipt records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andState Agencies Bulletin No. 858
… Purpose To inform agencies how the taxable fringe benefit of the … Licensure Exam Fee Reimbursement (CLEFR) will be applied to employees’ reportable taxable income and withholdings for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Town of Salina – Information Technology (2013M-256)
… and procedures to protect data resources. Town officials do not maintain a complete and accurate computer inventory …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… of the state’s finances, while ensuring adequate funding for our most important needs, including education, public … boosted the state’s rainy-day funds and other reserves for economic uncertainties, and these funds should be retained for emergencies. It is important to develop clear guidelines …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted. While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of Department employees’ total compensation, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more … Contract Review Safeguards Public Funds Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … in the State, as well as other outliers. As a result, 23 Department of Corrections and Community Supervision employees were selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1