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Village of Yorkville – Budget Review (B3-13-7)
… account. The Village’s tentative budget complies with the tax levy limit. Key Recommendation Consider … would give the Village some flexibility in dealing with unexpected events. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7One-Year FAS – Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasCommack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Unadilla Valley Central School District – Special Education Services (2016M-47)
… Purpose of Audit The purpose of our audit was to determine whether the District provided special education services in a cost-effective manner for the period July 1, 2013 … The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego and Madison Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOpinion 90-59
… road belonging to a disabled individual, except in an emergency situation. You ask whether a town may regularly … Similarly, we have stated that, in the event of an emergency, such as a serious illness or fire, it is within … town office or as an exercise of town police powers in an emergency. Rather, it appears plowing and sanding this …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Marathon Central School District – Fund Balances (2017M-280)
… and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Oversight of Hazardous Materials and Waste
… campus communities against hazardous materials and waste. This audit covered the period from January 1, 2015 … Conservation have detailed regulations defining hazardous waste. The EPA states that, simply defined, a hazardous waste is a waste with properties that make it dangerous or …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteXVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash Deposits with … – Investments ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Lincoln – Financial Management (2013M-245)
… through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Fish of Halfmoon, N.Y. has been charged with grand larceny for allegedly stealing nearly $13,000 of her deceased … her mother’s death to divert her pension payments to pay for ride share services, food deliveries and housing … Fish of Halfmoon NY has been charged with grand larceny for allegedly stealing nearly $13000 of her deceased mothers …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsIthaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the … the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected … could not continue. The District did achieve some cost savings that cost savings measures are positive steps in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Oversight of Study Abroad Programs
… determine whether the State University of New York (SUNY) has efficient and effective oversight of its study abroad … To determine whether SUNY has efficient and effective oversight of its study abroad …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… following positions responsible for Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and … policies and procedures requiring certain activity records. Department officials did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113