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Quaker Street Fire District – Board Oversight (2021M-96)
… whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure … by their policy. Approved fuel credit card payments of $4,875 without supporting documentation. Did not ensure … whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key … purposes and properly audited and approved prior to payment. However, the Board could have saved the District … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCoeymans Hollow Fire District – Board Oversight (2021M-211)
… whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate … whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… individually. Advantages: Control over the days and hours of collection improve safety, reduce noise, litter and … residents may resist the formation of special districts to deliver the services. • If the contract is funded by real …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, Inc., a not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualDiNapoli: Capital Planning Problems Persist at NYRA
… in cash. In October 2011, Resorts World New York City Casino, operated by Genting New York, opened adjacent to … Under state law, a percentage of VLT revenue from the casino goes to fund education. For the period January 1, 2012 … 2014, NYRA received about $259 million in revenue from the casino, including $74 million for its capital program. During …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay … Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a … evaluate proposals/bids. To encourage additional early pay discounts throughout a contract term, contracts should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsPutnam Valley Central School District – Financial Condition (2016M-135)
Putnam Valley Central School District Financial Condition 2016M135
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… complete report - pdf] Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s … officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund … Determine whether the CattaraugusLittle Valley Central School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management … statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… dates and amounts of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key Recommendations Review all reserves at …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Hughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Direct Deposit Program
… in the mail—direct deposit is fast, convenient and secure. Sign up for direct deposit now and get your money sooner. … generally be applied to your next month’s pension payment. Sign in to Retirement Online. From Account Homepage, click … Application (RS6370) and have your joint account holder sign the form. It’s best to do this in advance so you can …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. … spouse (or spouse equivalent) dependent (related or not) In addition, you must use good judgment by not appointing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… or used to benefit the District. Develop procedures to govern separation payments to ensure they are consistent with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… sales tax collections grew by 15.7% in April compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … an increase of 10.5%—or nearly $69 million—when compared to April of 2021. Nearly every county also experienced …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilCredit for Previous or Military Service – Forest Rangers Plan
… previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed below may not provide additional benefits … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-service