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Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Justice Court Fund: Invoice Billing Program
… Billing Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … the Mayor and five mayoral appointees. Its purpose is to promote, develop, encourage and assist in acquiring, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalOrdinary Death Benefit – Police and Fire Plan
… federal income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An … may be payable to your designated beneficiary if you have completed at least one year of service since last … has not been terminated by resignation, employer action or any other means while receiving those benefits; or Within 12 …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the … in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how …
https://www.osc.ny.gov/retirement/publications/1867/divorceFiling Requirements – World Trade Center Presumption
… and the rights of your beneficiaries to apply for benefits in the future. If You Have Not Retired From Public Service If … on or before September 11, 2026 to preserve your rights in the future. If You Have Retired From Public Service You … about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Contract Advisory No. 12
… Gateway are not approved. Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsOrdinary Death Benefit – New Career Plan
… federal income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An … may be payable to your designated beneficiary if you have completed at least one year of service since last … has not been terminated by resignation, employer action or any other means while receiving those benefits; or Within 12 …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitSweet Home Central School District – Financial Management (2016M-207)
… to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72 … that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Andes Central School District – Financial Management (2013M-250)
… properly managing the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 … are still well above amounts allowed by law. Two reserves have excess balances totaling $450,000, based on their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. City of Elmira – Audit Follow Up (Chemung … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWestmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the … did not establish which employees were authorized to collect cash receipts or the processes for determining …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Key Finding Over the past five years, District officials have consistently overestimated expenditures totaling $12.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementOneonta City School District –Financial Condition (2013M-165)
… $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s … decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million (48 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165