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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… contract with a volunteer ambulance squad or individual volunteers to provide an independent ambulance service. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years 2007-08 to 2011-12, and is now …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town Hall/highway garage at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and … plan at the onset of the project, detailing how the construction would be completed with available Town … oversee the project and report to the Board. Ensure that bids are sought and contracts awarded in compliance with …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred … revenues in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-24555b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… with disabilities have a competitive edge to recruit the best and brightest. New York State’s 55b/c programs are …
https://www.osc.ny.gov/jobs/55bcDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with … funds. Stone confessed to DiNapoli’s staff and the Steuben County Sheriff’s Department that she wrote herself extra … individuals to justice. I want to commend the Steuben County Sheriff’s Department for working closely with my staff …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsMonroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of … $1 billion. Key Finding County officials failed to properly manage or enforce their contract with an external operator and failed to take corrective action to address audit deficiencies. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … fund balance policy; or developed policies and procedures to govern budgeting practices. Lacking established long-term …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Campbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … 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/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … did not apply for all the transportation State aid to which the District was entitled for bus purchases. The … network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationIrvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls over information technology (IT) … through external mail servers. District staff are able to access websites that are unrelated to their District duties and violate the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Saranac Central School District – Tuition Billing and Collections (2023M-90)
… paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of origin in a timely manner for all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background The East Ramapo Central … is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s … is a not-for-profit corporation created in 2013 to facilitate, manage and implement designated community … Housing Development Fund Corporation (Subcontractor) to assist with the use of grants to acquire, perform …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceReceiving Your Benefit and Filing Your Option Election – New Career Plan
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-election