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Garrison Union Free School District – Financial Condition (2016M-108)
… the District’s financial condition for the period July 1, 2014 through December 10, 2015. Background The Garrison Union … appropriations in the adopted budgets from 2010-11 through 2014-15. Unrestricted fund balance averaged almost 30 percent … fund balance is in compliance with statutory limits and reduce the amount of fund balance in a manner than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December … is located in the Town of Dryden in Tompkins County and has a population of approximately 520. The Village is … by an elected five-member Board of Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Hancock Central School District – School Lunch Operations (2015M-176)
… Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key … Hancock Central School District School Lunch Operations 2015M176 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBinghamton City School District – Financial Condition (2013M-242)
… is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… five-member Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately … 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Speculator – Financial Condition (2013M-381)
… audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. … Trustees and an elected Mayor. Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. … Develop and adopt budgets that include realistic estimates for revenues and expenditures. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Brasher – Spending of Casino Compact Money (2013M-131)
… April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. … expended casino compact revenue during our audit period in accordance with the nature of the approved spending plans. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August … Background The County of Oswego Industrial Development Agency is an independent public benefit corporation created … maintaining or equipping certain types of facilities. The Agency, which was created in 1973 by the State Legislature, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanCircleville Fire Company – Selected Financial Activities (2013M-391)
… Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures for the audit period … Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … disbursements only after Company members authorize them and performs monthly bank reconciliations. Maintain accurate, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mPine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles. The Board did not establish … and performing an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Military Service Credit
… with and without the military service credit to see how it will change if you purchase all or part of your … within 90 days from the date of discharge. (Return to Top) How to Apply Regardless of what section of the law applies to … for your military service Find out who is eligible and how to apply …
https://www.osc.ny.gov/retirement/members/military-service-creditArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … requirements. Similarly, without proper identification of all computer hardware on a network, unauthorized devices and … vulnerabilities can be applied in a timely manner, if at all. In addition, insufficient records increase the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… payments for a long time,“ DiNapoli said. “The Department of Health needs to do a better job coordinating with all … local government-funded program that provides a wide range of medical services to people who are economically … disadvantaged or have special health care needs. Many of the state’s Medicaid recipients receive their services …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsCost-Saving Ideas: Managing Your Travel and Conference Expenses
… to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of … Guidelines Consider adopting federal lodging, meal, and mileage guidelines as your maximum rates for travel … rates and reimbursement Tell employees to ask for the government rate when making reservations. Allow exceptions to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expenses