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Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit process and IT policies and procedures for the period June 1, 2015 … through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mEast Irondequoit Central School District - Financial Management (2019M-28)
… finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. Key Findings … tax levies. Key Recommendations Ensure that the District’s fund balance complies with statutory limits and use surplus … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28City of Olean Housing Authority – Board Oversight (2016M-93)
… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Retirement Estimates – Divorce and Your Benefits
… or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ … it to: NYSLRS Equitable Distribution Estimates Unit 110 State Street Mail Drop 6-2 Albany, NY 12244-0001 Estimates for members considering retirement …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of … officials have not developed a plan to ensure that debt reserve funds are used for related debt obligations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the … 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … for the 2013 fiscal year. Key Findings While the District does have adequate financial policies, it does not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. … the ensuing year’s budget, the District did not use these funds because it generated a surplus each year. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Town of Newfield – Selected Financial Activities (2013M-2)
… of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-22018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditVillage of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Long Beach City School District – Financial Management (2023M-147)
… higher than necessary. The Board and officials: Reported surplus fund balance that exceeded the statutory 4 percent … year-end transfers that totaled about $13.4 million, the surplus fund balance exceeded the statutory limit by as much …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Comptroller DiNapoli Releases Municipal Audits
… or provided the board with monthly and annual financial reports. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsOpinion 90-46
… the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … and Secretary. Company expenses for January 1, 2012 to October 8, 2013 included the following major categories: …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 793
… immediately, the DOB must be entered in Personal Data for new employees who participate in the TIAA/CREF Retirement … Interface file to accept this information electronically for participating agencies. Affected Employees New enrollees … in PayServ. Agency Actions Agencies must enter the DOB for new enrollees to TIAA/CREF by following this path: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools … inventory records that included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89