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Lyncourt Union Free School District – Financial Condition (2016M-62)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the … but none of the appropriated fund balance was used. As a result, the District’s year-end unrestricted fund balance as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the … Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Town of Crawford – Town Clerk (2021M-82)
… generally agreed with our findings and indicated they have begun to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Department’s financial operations for the period January 1, 2012 through September 29, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mSherburne-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-61Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring … aid, that may contribute to fiscal stress. Below is an interactive map showing the percentage of municipalities that …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Ashland – Long-Term Planning (2024M-114)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them. Officials also have not developed a fund balance or a reserve fund policy to determine needed amounts for fund balance and specific …
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)
… 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 (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… that amounts earned for leave are granted in accordance with contracts and Board approval and that leave records are … communicated IT recommendations. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and … of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialBolton Central School District - Fund Balance Management (2018M-249)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets … of Commissioners, provides affordable, quality housing to low-income individuals and families. Budgeted …
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)
… cash receipts and waiving 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 audit claims before … for cash receipt collections and waiving fines. Remove the payroll vendor’s access to the Library’s bank account. Audit …
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)
… that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. Background The Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, … factors. Ensure compensating controls are implemented to address the lack of segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections totaling $10,517 that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and … the debt and capital reserves … AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Cost-of-Living Adjustment – Regional State Park Police Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustment