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Hamburg Central School District – Capital Project (2014M-129)
… not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. … Provide voters with specific information on what will be included in a proposed capital project, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Town of Barrington – Financial Management (2017M-103)
… of each party’s responsibilities. Annually audit, or cause an audit of, the books and records of all officers and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
Village of Brightwaters Financial Operations Conflict of Interest and Information Technology 2012M190
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… to present accurate and reliable financial information on a regular basis. As a result, the sewer fund’s financial … Town officials did not adopt realistic budgets based on historical or known trends for the Town’s three sewer … to properly operate and maintain the facilities and sewer lines. Ensure that all interfund borrowing is repaid in …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Eligibility, the Benefit and Filing – Police and Fire Plan
… retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingAccidental Disability – Article 14 Benefits
… eligible for an accidental disability retirement benefit if: You are unable to perform your duties because of a … and 50 percent of the primary Social Security benefit. If you are receiving Social Security disability benefits, the … Learn more about escalation. Filing You, your employer, or someone authorized with your power of attorney may file your …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityMore About This Retirement Plan – New Career Plan
… plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Area #6 – Patch Management – Information Technology Governance
… Patches update software programs and could help protect … new issues, such as security or stability problems. If patches are not installed regularly, the network and … providing technical support or bug and security fixes (patches) for those versions. Without ongoing updates, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementV.3.I Class – V. Chart of Accounts (COA) Governance
… Class is a required field and will result in an error if omitted. Class is considered a statewide ChartField, … agencies will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric … - Years of life in GO Bond series followed by “YTE” Guide to Financial Operations REV. 10/01/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTown of Boylston – Financial Condition (2021M-69)
… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … some corrective action. Appendix B includes our comments on certain issues Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were communicated … of IT resources and provide periodic IT security awareness training to all employees who use IT resources. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Little Flower Union Free School District – Fixed Assets (2022M-78)
… recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed … recorded in the inventory records and assigned tag numbers. 37 assets that cost $25,496 are lost and unaccounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Norfolk Fire District – Board Oversight (2022M-109)
… whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit period, these reports were between 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Baldwinsville Central School District – Fuel Inventory (2022M-106)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106