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Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key … not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Avon Central School District – Financial Management (2024M-75)
… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… CFOs’ records and the Village’s fiscal activities. As a result, taxpayers and interested parties could not assess the … the Office of the State Comptroller OSC and reported the result …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81City of Salamanca – Employee Benefits (2023M-96)
… made. Of the 23 separation payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately … records. These exceptions occurred because the City Common Council (Council) and Board of Public Utilities (BPU) …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… July 1, 2014 through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School … Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … appropriations, it appeared that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Stratford – Supervisor’s Records (2013M-11)
… the professional services of an independent public accountant to perform an audit of the records. Key … year, or engage the services of a certified public accountant or public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic transfers. If one person initiates the transaction, another authorized person should review and approve it. Ensure that written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings … reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Olive – Claims Processing and Information Technology (2012M-223)
… data. The Board has not adopted an acceptable computer use policy, a breach notification policy or a disaster recovery plan. Key Recommendations … prior to authorizing payment. Adopt an acceptable use policy and require system users to provide acknowledgement …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As a result, the property … Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or four …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200State Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-369
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your … on those contributions. If you are 60 or older when your disability retirement becomes effective, your ordinary disability benefit will be equal to the benefit that would be …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years after your discontinuance from service. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bb