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Village of Allegany – Vehicle Fuel (2012M-308)
… of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The Village … officials and that signed receipts are retained at the time of purchase. Ensure that perpetual inventory records are …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Comptroller DiNapoli Releases State Audits
… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … three cash advance accounts are overfunded in comparison to their apparent business needs. Department of … $1.4 million at least six years past due. DOT needed to improve communications between and guidance given to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits has been issued. Cayuga … Condition District officials did not effectively manage the district’s financial condition, and it declined approximately $1 million during the audit period because of the board’s hindered ability to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsNew GASB Standards
… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsState Comptroller DiNapoli Releases Municipal & School Audits
… the village may have earned an additional $148,755 in interest earnings. Village officials did not: solicit … operations. The board did not adopt the water and sewer rates that were charged to customers or audit the clerk’s … bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsIthaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… through expansion of waste stream collections and system upgrades. Address weaknesses in the current flaring system …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234CUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform Allowance payment Affected … at CUNY Central Office. Attachment - Uniform Allowance for CUNY Campus Security Titles for June 2001 … This bulletin explains the procedures for processing the June Uniform Allowance payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… our audit was to examine the timeliness of the District’s transportation State aid submissions for the period July 1, … the Purposes of State Aid to ensure the timely receipt of transportation State aid. Key Recommendation Establish … of Form SA-16 to ensure timely receipt of eligible transportation State aid. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of Croton-on-Hudson – Payroll (2017M-200)
… and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million. … During a three month period, five employees were overpaid for out-of-title work by $902. Departments submit employee …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Article 14 Benefits
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire … 4 within the Police and Fire Retirement System.) These benefits are provided by Section 383-a of the Retirement and … York. This publication is a general summary of membership benefits, rights and responsibilities, and is not a …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planGrand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347