Search
Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… in the City of Niagara Falls in accordance with the rules and regulations prescribed by the U.S. Department of Housing and Urban Development (HUD). The Authority’s 2012-13 fiscal … Director’s employment contract all compensation and benefits to be received. Ensure that the Executive Director …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorHadley-Luzerne Central School District – Financial Condition (2012M-188)
… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2009 through May … each year. The Board has not developed a multi-year financial plan to improve the budget development process. Key … and when reserves will be used. Develop a multi-year financial plan to provide a framework for future budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Village of Upper Brookville – Justice Court (2013M-160)
… the JCF. Key Findings Although the Justices have submitted all monthly reports to the JCF in a timely manner, the … with limited oversight. Key Recommendations Ensure that all moneys collected and reported to the JCF for fines, fees … submission of the monthly report. Ensure that deposits of all moneys received are made intact and within 72 hours from …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-1602018 Annual Audit
… claims totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special … March 2018, the Board processed claims for all special funds using the Board’s FMIS. Claims were reviewed and approved by staff at the: (i) Board, (ii) Special Funds Conservation Committee (SFCC), or (iii) TPAs. In April …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditPiseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of … in Hamilton County. The District, which is governed by an elected three-member Board of Education, does not operate a school, and its 30 students attend schools in other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230East Greenbush Central School District – Claims Processing (2015M-302)
East Greenbush Central School District Claims Processing 2015M302
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mWest Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393New York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension plans in the United States, … The New York State Common Retirement Fund holds and invests …
https://www.osc.ny.gov/common-retirement-fundOne-Year FAE – Special 20- and 25-Year Plans
… if your employer adopted it before April 1, 2012. Overview The one-year FAE includes eligible payments earned in the 12 … right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included … FAE exceed the average of the previous 12-month period by more than 20 percent, the amount above 20 percent will not …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeUnadilla Valley Central School District – Special Education Services (2016M-47)
… Purpose of Audit The purpose of our audit was to determine whether the District provided special education services in a cost-effective manner for the period July 1, 2013 through … one school with approximately 900 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial operations for the period January 1, 2013 through December 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072LaGrange Fire District – Board Oversight (2014M-127)
… disbursements and did not adopt a travel policy. District financials records were not audited, as required by law, for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … the significant unaccounted-for water and develop a plan to address the cause(s). The entire Board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mOlean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lancaster Central School District – Financial Condition (2016M-101)
… July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, … Lancaster Central School District Financial Condition 2016M101 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s … The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in … one school with approximately 360 students, is governed by an elected five-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175City of Olean Housing Authority – Board Oversight (2016M-93)
City of Olean Housing Authority Board Oversight 2016M93
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93