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Marion Central School District – Tuition Reimbursements (2016M-11)
… written employment separation process procedures do not contain steps to verify that employees have fulfilled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Chesterfield – Town Clerk (2024M-110)
… remit or report collections. As a result, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Newark Housing Authority – Information Technology (2017M-282)
… use, individual access rights, disaster recovery and password security management. Authority officials did not … computer use, user access rights, disaster recovery and password security management. Ensure that the access rights …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Cost-of-Living Adjustment – En-Con Police Officers Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustmentBecoming Eligible for a Benefit – En-Con Police Officers Plan
… may qualify for a service retirement if you reach age 60 before having served 25 years as an En-Con police officer. … have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … member. Vesting is automatic — you do not have to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your vested retirement benefit when you reach age 60. If you are covered …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … which is comprised of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not … appropriately used. Key Recommendations Establish policies for ensuring system access is granted to employees …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Cost-of-Living Adjustment – Regional State Park Police Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This … will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that … 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialBolton Central School District - Fund Balance Management (2018M-249)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the … by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made. The Board did not adopt a policy … Key Recommendations Distribute the procurement policy to all department heads and applicable staff to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112