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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. …
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)
… of our audit was to determine whether the Board and Library officials developed and implemented adequate internal … 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionMillbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … million. Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Binghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … Finding District officials have taken appropriate action to manage the District’s financial condition. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Purpose of Audit The purpose of our audit was to review internal controls over cash disbursements for the period July 1, 2013 through October 31, 2014. … the money from the School’s bank account for disbursement to employees, the respective taxing authorities and its own …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and perform the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Mastic Beach Fire District – Cash Disbursements (2017M-38)
Mastic Beach Fire District Cash Disbursements 2017M38
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Special Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact … who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer … digestive, hematological, urinary, neurological, breast, reproductive, or prostate systems, but who passed a …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is … fiscal year were $28.3 million. Key Findings The Board had not adopted comprehensive written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … City and BPU purchasing policies. The City has also failed to segregate duties or provide adequate oversight of the cash …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing Transaction Deadlines for specific guidance on lapsing deadlines as they apply to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersCity of Troy – Budget Review (B22-5-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. … The Department does not have a process in place to determine when it is appropriate to write off delinquent …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service award program (LOSAP) credit for the period … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… sector accounted for nearly one-third of all the City’s resident retail workers. Retail Workers: Demographics About …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Service Credit – Divorce and Your Benefits
… credit for employment before they joined NYSLRS or for military service. For most members, the total amount of … denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased … of that service if the employment occurred during the marriage. NYSLRS cannot credit the ex-spouse with service …
https://www.osc.ny.gov/retirement/members/divorce/service-credit