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Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. … documentation and for appropriate purposes. Prepare check disbursements only after receiving proper authorization …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mTown of Carrollton – Justice Court Operations (2018M-21)
… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Cassadaga Valley Central School District - Financial Management (2018M-110)
Cassadaga Valley Central School District Financial Management 2018M110
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Village of Ballston Spa - Financial Condition (2017M-256)
… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Red Creek Central School District – Financial Management (2020M-75)
… manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Forestville Central School District - Information Technology (2019M-170)
… Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system was properly safeguarded. … accounts were not properly managed. In addition, sensitive information technology control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… June 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… The authorization must: Specifically be addressed to the New York State and Local Retirement System; Specifically … 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… issues. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Connetquot Public Library – Cash Disbursements (2017M-125)
… are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten … limit signatory rights on the bank accounts. Establish a petty cash policy that limits the types and amounts of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Smithtown Central School District – Capital Projects (2016M-202)
… of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown … to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they originated from. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAddison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Village of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … any policies or procedures to establish an acceptable number of consecutive estimated readings before an actual … for water meter readings including an acceptable number of estimated reads before other enforcement action is …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… The Justice did not consistently issue appropriate duplicate receipts. The Board did not audit the Court’s … Board did not conduct an annual audit of the Supervisor’s books and records. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m