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More About This Retirement Plan – Police and Fire Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planGenesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the … $150 million. Key Findings The Highway Department did not have documentation that it always made purchases from the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… January 1, 2012 through April 30, 2014. Background The Fulton County Industrial Development Agency was created in … terms of the agreement are not met. Implement policies and procedures to ensure that PILOT payments are timely and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and … Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Accounts Payable Advisory No. 50
… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure accounts payable staff take …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsHancock Fire Department - Financial Operations (2018M-236)
… whether officials ensured collections were deposited and disbursements were proper. Key Findings The Board … deemed interest in the oral agreement between his business and the Department. It appears that the President’s business … deemed interest in the oral agreement between his business and the Department. Periodically perform reviews to determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236South Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan County. The … in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … number of points to volunteers for participation in department responses and accurately record volunteer … activities. District officials did not review the entries in the computer program unless the points earned as indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Stafford Fire Department, Inc. - Financial Management (2023M-110)
… complete report – pdf] Audit Objective Determine whether the Stafford Fire Department’s (Department) Board and … did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Waterloo – Financial Management (2022M-7)
… the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board … the Board did not: Implement adequate corrective action to address prior audit findings and recommendations, which … Town officials agreed with our findings and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were … did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… of our state, while generating solid investment returns so public workers can have a secure retirement.” Through its …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… Objective Determine whether the Coxsackie-Athens Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. None of the 34 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ records we tested showed the training … New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… Audit Objective Determine whether the Canandaigua City School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-new