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Village of Atlantic Beach - Cash Disbursement (2018M-253)

… supported, audited and for valid purposes. Key Findings The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit period showed that these claims generally appeared …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)

… Board and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … any of them. The Board did not comply with Local Finance Law when authorizing $220,000 of borrowing using a line of … proper support is included. Comply with Local Finance Law when authorizing District borrowing. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-law

Utica City School District - Payroll (2018M-175)

… $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not accurate, supported or paid in accordance with contracts or Board resolutions. For … that payroll-related payments are accurate, supported and in accordance with written collective bargaining agreements …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… accounting records and did not file required reports with the Board, the State Comptroller’s Office and the … and for fundraising activities. Provide the Treasurer with appropriate guidance and training to adequately perform …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The … Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Cortland County – Public Water Supplies (2016M-318)

Cortland County Public Water Supplies 2016M318

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318

County of Cortland – Departmental Operations (2013M-157)

… on the number of additional officers hired in the jail and road patrol. The County is not imposing certain …

https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Ordinary Death Benefit – Article 14 Benefits

… are also payable to your beneficiary. Filing Your family or employer should notify us of your death as soon as …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefit

See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events

… Region Feb. 15 9:00am-5:00pm New York State Association of Black & Puerto Rican Legislators Empire State Plaza Albany, …

https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-events

Vestal Central School District – Fund Balances (2017M-91)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91

Lancaster Central School District – Financial Condition (2016M-101)

… related debt obligations. The written policy for reserves does not address how the suitable balance for each of the reserves will be determined or when these funds will be used or replenished. Key … funds to be reserved, how each reserve will be funded and when the balances will be used and replenished to finance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Bradford Central School District – Financial Management (2016M-253)

… have not adopted realistic budgets or effectively managed fund balance and, despite the significant amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Eldred Central School District – Budget Review (B4-15-3)

… Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for … estimate of $5,509,043. The budgeted $1,930,000 for health insurance is $164,625 greater than the District’s supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2011 through October 31, 2014. Background …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 15 percent of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 33 percent of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory … with a total cost of approximately $600, could not be physically located. Two laptops (one costing $2,959 and one …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22