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Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… Board of Directors (Board) approved projects that provide for net tax exemptions with appropriate and measurable goals. … The CAIDA did not monitor project performance for investment or revitalization goals. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65

Quogue Union Free School District – Financial Condition Management (2017M-196)

… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

More About This Retirement Plan – New Career Plan

… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement …

https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… financial condition. Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained … or 65 percent (from $2.31 million to $3.81 million). Fuel inventory reconciliations were not documented or … managed the Districts financial condition and ensured that fuel records were accurate …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Photos: State Comptroller DiNapoli Visits Wyoming County Farm

… Earlier today, State Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax dollars to local …

https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farm

Cleveland Hill Union Free School District – Financial Management (2017M-235)

… with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund balance (where allowed by law) or …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial … Board of Directors, provides fire protection services to Village residents. Expenses for the 2013 fiscal year … approximately $56,500. Key Findings The Board failed to establish adequate internal controls or provide oversight …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … Board of Directors, provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … general fund budget totals approximately $35,000 for the 2015 fiscal year. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

What is the Real Property Tax Cap?

… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …

https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-cap

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… The Board did not ensure that the Treasurer maintained records and reports that accurately reflected the Company’s … expected standards of conduct. Maintain complete financial records that include a running cash balance, perform bank … Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

Vestal Fire Department – Financial Activities (2014M-265)

… 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the … Vestal Fire Department Financial Activities 2014M265 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Accounts Payable Advisory No. 15

… to Financial Operations (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Henry Johnson Charter School – Financial Operations (2014M-214)

… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four … reserve without including those transfers in the budget process and without soliciting the approval of … and consider including an appropriation in the annual budget to fund the retirement contributions. Develop a plan …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial