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Village of Walden – Financial Condition (2017M-255)
… approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund … 1, 2010 through September 30, 2015. Background The Grand Island Central School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mVillage of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … Key Findings The Board does not review each claim to determine if the claims are properly itemized and include … quotes in accordance with the Village’s procurement policy to obtain goods and services at competitive prices. … Village …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period … October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, … and has a population of approximately 2,180. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Shelby 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 financial activity was properly recorded and … of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialWalton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Becoming Eligible for a Benefit – En-Con Police Officers Plan
… public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your … benefit when you reach age 60. If you are covered by the Age 55 Retirement Plan, you can begin receiving your …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitCanastota Central School District – Payroll (2016M-56)
… procedures developed to ensure that separation payments are made according to the terms of negotiated employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Mineola Union Free School District – Competitive Quotations (2015M-313)
… that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Rome City School District – Financial Management (2015M-215)
… transparent and inform them of the District’s intent to increase reserves. … Rome City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The Board did not annually audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Great Neck Union Free School District – Fuel (2016M-82)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye City School District – Payroll and Leave Accruals (2016M-169)
… Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Homer – Purchasing and Credit Cards (2017M-112)
… which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. Budgeted … were unaware of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Binghamton City School District – Financial Condition (2013M-242)
… Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of … District officials recognized the need to be proactive in budget development and expenditure controls. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242