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City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Divorce – Forest Rangers Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – En-Con Police Officers Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1822/divorceOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1867/divorceDiNapoli Statement on Sentencing of Special Education Provider
… executive director of IncludED Educational Services, shows that those who abuse the state’s special education … former executive director of IncludED Educational Services shows that those who abuse the states special education …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… all of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as … and annually. Complete and submit required filings to the IRS and to OSC. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … established some controls, they lacked some key components to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialBatavia City School District – Financial Condition (2016M-160)
… the amounts reserved are necessary and reasonable. Excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the … the District Clerk to sign District checks as the primary, and sole, signatory. The Board should ensure that any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… to clearly prescribe the manner in which electronic or wire transfers of funds would be accomplished. District … with banks prescribing the manner in which electronic or wire transfers of funds will be accomplished. Ensure that …
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)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementSherburne-Earlville Central School District – Financial Management (2024M-61)
… policy to define its rationale for establishing reserve funds, maximum targeted funding levels and the conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … over the next five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … realistically reflect the District’s operating needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Lyncourt Union Free School District – Financial Condition (2016M-62)
… financing one-time expenditures and reducing property taxes. Develop a comprehensive multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s tuition reimbursements and … no final review is performed before payment is made to the employee. The District’s written employment separation process procedures do not contain steps to verify that employees have fulfilled any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11