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Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally agreed … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Huntington Manor Fire District – Cash Disbursements (2014M-108)
… 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. … The District’s general fund budget totaled $78,248 for the 2013 fiscal year. Key Findings The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Suffolk County Community College - Information Technology (2018M-130)
… do not match current employees. Four network user accounts with unnecessary administrative permissions and 131 financial and student information system user accounts with questionable permissions. Employees responsible for … IT recommendations. College officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President … the three prior audit recommendations, one was implemented and two were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… of our audit was to determine whether the Board and Village officials appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. Background The Village of Walden is located in the Town of Montgomery in … Village of Walden Financial Condition 2017M255 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … please contact us . © 2012, New York State and Local Police and Fire Retirement System ZO1513 (Rev. 9/12) …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… Benefits you will receive if you meet the service and age requirements (service retirement benefits); Benefits you … receive if you leave public service before you meet the age requirement for a service retirement benefit (vested …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… Benefits you will receive if you meet the service and age requirements (service retirement benefits); Benefits you … receive if you leave public service before you meet the age requirement for a service retirement benefit (vested …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliMiller Place Union Free School District – Check Signing (2017M-76)
… July 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lake Placid Central School District – Claims Auditing (2016M-84)
… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Grand Island Central School District – Interfund Financial Activity (2016M-42)
… the general, capital projects and special aid funds for the period July 1, 2010 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $58.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m