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LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over District … and procedures for cash receipts and disbursements and did not adopt a travel policy. District financials records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … of approximately $19,700. Key Findings The Treasurer did not maintain appropriate records or provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overSalamanca City School District – Financial Management and Payroll (2017M-138)
… approximately $29.6 million. Key Findings Unrestricted fund balance was 62 percent of 2016-17 budgeted … function. Key Recommendations Maintain unrestricted fund balance within the statutory limit. Review all reserves … Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77City of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Wappingers Falls – Board Oversight (2023M-70)
Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided adequate oversight over financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Livonia Central School District – Software Management (2016M-293)
… Background The Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice in Ontario County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… adequate policies and procedures to ensure receipts from all events were deposited, and the treasurer did not … A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Butler – Financial Management (2024M-119)
… expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Accidental Death Benefit – State Police Plan
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an … accumulated contributions will also be refunded to your beneficiary, or to your estate. If all the beneficiaries …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… audit was to determine if school districts ensured that Credit Recovery Programs (CRPs) conform to Regulations, and … to complete a course satisfactorily, the student can earn credit for the course by participating in one of the make-up … students in CRP courses. … Helping Students Get Course Credit Credit Recovery Programs in School Districts 2012MS8 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolTown of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… planning for the period January 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of East Hampton – Information Technology (2015M-187)
… if computerized data and assets were properly safeguarded for the period August 1, 2013 through April 30, 2015. … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $19.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… County. The purpose of the Association is to accumulate a fund for the relief of indigent and disabled firemen or their …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associations