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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… allocated amounts represented at least $779,829 (26 percent) of the $2,980,750 that was allocated in 2012 to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Wyandanch Union Free School District – Budget Review (B23-7-1)
… The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits established …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Liberty – Financial Condition (2013M-109)
… elected five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted … million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Service Retirement Benefit – State Police Plan
… beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent of your FAE. If you reach mandatory … sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitCost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth Commission , Town of … , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of Chautauqua County Town of Chester HadleyLuzerne Joint …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases City of Newburgh Budget Review
… projections in the proposed budget are reasonable, except for appropriations for grant proceeds, contingency appropriations, an allowance for uncollectible taxes and plans related to possible back …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … schools with approximately 2,120 students, is governed by a seven-member Board of Education. Budgeted appropriations … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Green Tech High Charter School – Payroll (2023M-157)
… (School) officials accurately paid employees’ salaries and wages. Key Findings Officials: Made payroll calculation … forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not … School officials accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… February 28, 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated … in 1938 in the Town of Westerlo, Albany County. The Company contracts with the Town to provide fire protection … Westerlo Volunteer Fire Company Cash Disbursements 2014M179 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were … $9 million. Key Finding District officials did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 … identify and report all confirming purchase orders to the Board. The Treasurer did not supervise an account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’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/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. … obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to the State … in the proposed budget are reasonable. The Town’s preliminary budget complies with the property tax levy limit. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Hubbardsville Fire District - Board Oversight (2018M-107)
… prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, leading to unaccounted for …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, your …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit