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Divorce – Regional State Park Police Plan
… York State Court of Appeals has determined that retirement benefits are marital property and are subject to equitable distribution. "Equitable … benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, …
https://www.osc.ny.gov/retirement/publications/1867/divorceBarnard Fire Department – Financial Controls (2015M-134)
Barnard Fire Department Financial Controls 2015M134
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… as of December 31, 2012 and August 31, 2013 and noted no material discrepancies. Key Recommendations Prepare and file the District’s AUD with OSC within 60 days of the close …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialDiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of IncludED Educational Services, … Todays sentencing of Morton Kramer the former executive director of IncludED Educational Services …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerAfton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Chittenango Central School District – Information Technology (2023M-155)
… complete report – pdf] Audit Objective Determine whether the Chittenango Central School District (District) officials … access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private and … users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… officials established adequate controls over user accounts to help prevent unauthorized use, access, and loss, and … did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … control weaknesses were also communicated confidentially to officials . Officials did not: Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… has been appropriately spent or safeguarded. We selected 55 IT assets to confirm their location and that they were … annual and complete physical inventories and compare results to inventory records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… [read complete report – pdf] Audit Objective Determine whether Pine Bush …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal … Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal stress. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… (estimated combined costs of $1,355 using recent purchase prices) could not be located but were inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In … Perform annual and complete physical inventories and compare results to inventory records. District officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… audit was to evaluate internal controls related to online banking and information technology for the period July 1, … Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … passwords and secured token devices used to access online banking and do not consistently erase the browser history …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District … that was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementRome City School District – Multiyear Planning (2021M-144)
… plans. While officials have some information needed to develop the plans, additional information and analysis is … needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not … the information into a comprehensive capital plan to prioritize and fund capital projects and purchases. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my office to hold her … their personal gain.” Page was arraigned on Feb. 25 before Judge Gordon L. Purdy II. She is due back at the Lake …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Kendall – Justice Court (2013M-130)
… fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were submitted …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130