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Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… residence verification process. The School does not verify student information by periodically requiring new … student’s address changes. Key Recommendation Periodically verify the residence of students and require new proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… and analysis of statewide financial information. It helps ensure information is straightforward; flexible and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… is legally affiliated with the Village of Fairport Urban Renewal Agency and the Village of Fairport Local Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Owego – Shared Services Facility Capital Project (2022M-42)
… complete report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project (Project). Key Findings The Board did not properly plan, authorize or monitor the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. … Section 115 of the State Finance Law authorizes the establishment of cash advance accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… to address them while also recognizing the importance of achieving and maintaining long-term structural budget … as support for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are … unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget includes significant …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… had already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials … July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveContributing Toward Your Retirement – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementCleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Village of Port Chester – Payroll (2017M-115)
… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Village of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376