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Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … governed by an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mHolland Central School District – Claims Audit (2021M-210)
… to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.F M-Year Legislation – IX. Federal Grants
… of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Friendship – Water Accountability (2013M-281)
… if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. Background … four council members. Budgeted water fund appropriations for the 2013 fiscal year totaled $193,819. Key Finding … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281City of Little Falls – Financial Condition (2021M-54)
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … to the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementPavilion Central School District – Financial Management (2017M-62)
… reserves to finance related costs or the circumstances under which reserve funds will be replenished. Three of the … funding levels for each reserve and the conditions under which each reserve fund will be used or replenished. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Agencies Bulletin No. 957
… For Refund of Employee TIAA-CREF Contributions (AC 1781). Background To comply with personal privacy laws, both … For Refund of Employee TIAA-CREF Contributions (AC 1781) forms. Agency Actions Agencies should destroy all … For Refund of Employee TIAA-CREF Contributions forms (AC 1781). Both revised TIAA-CREF Action Request (AC 1767) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesOnteora Central School District – Information Technology (2015M-92)
… and Woodstock and part of the Greene County Town of Lexington. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $46.9 … unrestricted fund balance exceeded the statutory maximum for each of the three years reviewed. Fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees had the appropriate access to the financial software necessary to perform their job …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… [read complete report – pdf] Audit Objective Determine whether … Union Free School District (District) officials maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and