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Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Freeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The … operates eight schools with approximately 7,000 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Nelsonville – Financial Operations (2012M-242)
… was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by an elected Board of Trustees which comprises a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial … have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including billing, collecting, … of the Clerk-Treasurer, at least annually, to verify that all moneys due to the Village are collected and deposited and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … lunch fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls … the Village’s local law, and the Board did not approve all customer account adjustments the Clerk made in the water … are currently in place to assess such charges. Approve all of the Clerk’s water account adjustments. Annually audit, …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 through … has not established policies and procedures relating to information technology. Key Recommendations Establish and … documented. Adopt policies and procedures governing information technology, including those related to acceptable …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period October 1, … functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … inequity among taxpayers. Key Recommendations Ensure that all Town-issued credit cards are used for business purposes …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … The annual Schedule of Expenditures of Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s … with the policy. The civil clerk performed virtually all financial duties without sufficient oversight or other … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s … until after payment. Key Recommendations Ensure that all employees receive the leave accruals to which they are … accordance with their employment agreements. Ensure that all separation payments are calculated accurately and paid in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4School Districts’ Energy Performance Contracts (2013-MR-1)
… District [pdf] , Fallsburg Central School District [pdf] , Johnson City School District [pdf] , Lansing Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1State Comptroller DiNapoli Releases Municipal Audits
… of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget … were so poor, the company could not provide assurance that all cash had actually been deposited. Town of Ithaca – … to ensure that municipalities are accurately billed for all fuel used. For access to state and local government …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Charter School , Sherrill City School District and the Solvay Union Free School District . "In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … followed and at times allowed the board chair to control all aspects of the disbursement and purchasing processes. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0More About This Retirement Plan – Special 20- and 25-Year Plans
… retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and … elected one of these special plans. NYSLRS is required to compare the employer’s special plan cost to the cost of … on our analysis, we believe that: If your employer offers a special 25-year plan and the one-year FAE or a special …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cambridge Central School District , East Quogue Union … School District , Fallsburg Central School District and the Randolph Central School District. “In an era of limited … County) Time and attendance records are not submitted by all employees and are not completed with consistency to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits