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Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… checks in the Treasurer’s absence and, in fact, signed all District checks in place of the Treasurer. The District … should enforce its requirement that the Treasurer attend all regular Board meetings or revise its policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December … The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … steps to verify that employees have fulfilled any post-reimbursement employment obligations. District officials made … the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … that appropriate fund balance that will not be used to fund operations. Develop a written reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Lyncourt Union Free School District – Financial Condition (2016M-62)
… uses could include, but are not limited to, paying off debt, financing one-time expenditures and reducing property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Fiscal Stress Monitoring System Statistics
… with timely and objective information they can use to pursue corrective actions in an orderly, transparent and … analysis on environmental stress indicators that FSMS uses to provide insight into specific areas, such as population … and reliance on State and federal aid, that may contribute to fiscal stress. Below is an interactive map showing the …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsNewark Housing Authority – Information Technology (2017M-282)
… 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Cost-of-Living Adjustment – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentBecoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years … of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years as …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 1 Updated 10/22 … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Background Franklin County is located in northeastern New York and has a population of approximately 51,600. The County …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with … realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure … corrective action. 1 New York State General Municipal Law, Section 122-b … Determine whether the Board effectively …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161