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Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… complete report - pdf ] Audit Objective Determine whether the Brooktondale Fire District (District) Board of Fire … and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and … policy, were adequately supported and approved prior to payment. There were no recommendations as a result of this …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18CUNY Bulletin No. CU-307
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … include the EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part Time … report include EmplID, Employee Record Number, Employee Name, Eff Date, Grade, Bargaining Unit, Sal Plan, Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staff2020 Financial Condition Report – 2020 Financial Condition Report
… Message from the Comptroller The 2019-20 fiscal year brought the convergence of two dramatically different periods to New York State. The … More About this Report This report provides citizens with an overview of the financial condition of New York State. It …
https://www.osc.ny.gov/reports/finance/2020-fcrFalconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid reimbursements were maximized. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… complete report - pdf ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized … totaling $12,875. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-1662019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … the fiscal year ended March 31, 2019. New York continues to benefit from a national economic expansion that has lasted … deficit of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing …
https://www.osc.ny.gov/reports/finance/2019-fcrAvon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Opinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second … ask whether a member of a volunteer fire company of a fire district fire department who seeks membership in a second …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Member Annual Statement
… … Your Statement contains valuable information that can help you understand your benefits and plan for the future …
https://www.osc.ny.gov/retirement/members/member-annual-statementAttica Central School District – Financial Management (2022M-103)
… complete report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of … fund balance and reserves that were not actually needed to fund operations. Overestimated budgetary appropriations by … appropriated fund balance and reserves that will be used to fund operations. Return improperly restricted funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Village of Wappingers Falls – Board Oversight (2023M-70)
… complete report – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees … As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Opinion 91-28
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) … MUNICIPAL LAW, §94: A village may use profits resulting from operation of a water utility for general village …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Town of Walton – Justice Court Operations (2021M-72)
… The Town has two elected Justices who are responsible for all funds received and disbursed by the Court and for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Rockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data … they received and reviewed the District’s AUP. This diminishes accountability and the District’s ability to … the data contained therein. Six nonstudent network users (22 percent) did not receive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mMiller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58