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Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and … capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital … multiyear financial and capital plan or reserve policy to address the Town’s operational and capital needs, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through … Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a variety of services for the benefit of its …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… authorized for such payment under Village Law. Noteworthy Achievement Village officials ensured that leave accruals and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193North Warren Central School District – Financial Condition Management (2017M-197)
… appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through … District officials do not have long-term plans for reserve balance levels or usage. The reserves for retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Applying for Previous or Military Service Credit – Career Plan
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditCost-of-Living Adjustment – Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentApplying for Previous or Military Service Credit – New Career Plan
… send a written request (which must be received before your effective date of retirement) to our Member & Employer … for which you are seeking credit. We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditTown of Chemung – Conflict of Interest (2022M-176)
… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows … will help keep our communities safer and give more tools to law enforcement to prevent easy access to guns. The Governor and lawmakers …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Pulteney – Information Technology (2021M-28)
… Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, we found officials did … Recommendations Adopt comprehensive IT security policies and a comprehensive IT contingency plan. Regularly review …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … are approved by all parties as required by policy. Review accounting records to ensure that receipts and disbursements … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … specify all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … 1, 2011 through September 10, 2014. Background The Village of Medina is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326