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Bolton Central School District - Fund Balance Management (2018M-249)
… 2018-19. The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to …
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)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
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)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate … Department is located in the Town of Walton in Delaware County and provides fire protection and other emergency …
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)
… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … …
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)
… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required …
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)
… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … Adopt 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/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Cost-of-Living Adjustment – Regional State Park Police Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentCost-of-Living Adjustment – En-Con Police Officers Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentBecoming Eligible for a Benefit – En-Con Police Officers Plan
… to receive a retirement benefit, even if you leave public employment. 1 Tier 1, 2, 3 and 5 members who are off public …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … you reach age 63. Vesting is automatic — you do not have to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not have a process in place to … no assurance that leave accruals were appropriately used. Key Recommendations Establish policies for ensuring system …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276City of Geneva – Financial Management (2015M-105)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. … Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common … did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … for seeking competition for purchases that are not subject to competitive bidding requirements. The purchasing agent … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … ensured the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village officials …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102