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Campbell-Savona Central School District – Student State Aid (2024M-79)
… Determine whether CampbellSavona Central School District District officials properly claimed New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Avon Central School District – Financial Management (2024M-75)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund … Determine whether the Avon Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… action, in accordance with statute, to reduce excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… condition for the period July 1, 2012 through March 10, 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung … in Schuyler County. The District, which operates seven schools with approximately 4,000 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. Background … The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village … Village of Richmondville Disbursements 2012M178 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … and found that 27 payments totaling $24,823 did not have signed receiving documentation, and four payments that …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… officials paid cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through … expenditures, which averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual … of the associated benefits for cafeteria employees is paid from the school lunch fund so the actual cost of operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Stratford – Supervisor’s Records (2013M-11)
… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member … which consists of the Town Supervisor (Supervisor) and four Council members, governs the Town. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Norwich – Justice Court (S9-14-3)
… approximately $155,600 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings … in a timely manner. Deposits are not being made within the required 72 hours. The Court’s information technology system …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… of transactions. We found no evidence that two people from the District were involved in the processing of any of … for 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed electronic … Ensure that written confirmations are provided by the bank from which District funds are transferred, no later than the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… or other form of supporting documentation is maintained to account for all Company funds collected and ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases Municipal Audits
… four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… 1.66 percent of your FAE for each year of service credit, plus 1.66 percent of your FAE for each year of service you … include an annuity based on contributions you have made (plus interest earned). Mandatory contributions made by Tier 5 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Police Accidental Disability (Section 363-bb) – State Police Plan
… or involuntarily, subsequent to the accident, your application must be filed within two years after your … basis, using court decisions for guidance. After filing an application for this benefit, you may have to undergo one or … disability benefits. The pension payment option election form must be completed by you (the member who is filing), …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbDiNapoli: Village Fiscal Stress Declines Again
… Wurtsboro (Sullivan). Over the past three fiscal years, from 2014 through 2016, a total of 33 villages have received … Island has seen the number of villages in stress decline from seven in 2013, to four in 2014, two in 2015 and one in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againOpinion 96-18
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32, appeal dsmd 57 NY2d 1045, 457 NYS2d 787). Based upon these …
https://www.osc.ny.gov/legal-opinions/opinion-96-18