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Elementary and Secondary Education – 2022 Financial Condition Report
… York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the … certified for free and reduced-price school meals based on household income, higher than the national average (52.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationTown of Tonawanda – Recreation Fees (2017M-133)
… fees using source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Contributing Toward Your Retirement – Article 14 Benefits
… 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialMorris Central School District – Financial Operations (2015M-251)
… Treasurer’s electronic signature to be affixed to checks without her direct authorization or supervision. Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed five-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesChestertown Fire District – Claims Processing (2016M-387)
… The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Geneva Housing Authority – Cash Receipts (2015M-160)
… June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees … to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier … and part payments made directly to the member from workers’ compensation: Tier 1 — Report salary paid by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … financial activity. Key Recommendations Require that each claim be properly supported by a detailed invoice, receipt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andVillage of Nelliston – Department of Public Works Payroll (2015M-104)
… audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of … Village of Nelliston Department of Public Works Payroll 2015M104 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Lyme Central School District – Financial Condition (2016M-383)
… 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape … Lyme in Jefferson County. The District, which operates one school with approximately 350 students, is governed by an … Lyme Central School District Financial Condition 2016M383 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Ellenville Central School District – Financial Condition (2015M-330)
… School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records … The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves … Expenditures for 2014 totaled approximately $5.3 million. Key Findings The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Your Home Public Library – Financial Management (2016M-228)
… that included budget-to-actual comparisons of revenues and expenditures, the reports did not include accurate cash … Determine an accurate fund balance for use in internal and external financial reporting going forward. Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Your Membership Tier – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierForestburgh Fire District – Financial Activities (2015M-203)
… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … through May 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71