Search

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

audit Fort Hunter fire district capital reserve funds

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Alexandria Central School District – Financial Condition Management (2020M-109)

Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate … Determine whether the South Butler Fire Department Inc Department officers and members provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… [read complete report - pdf] Audit Objective Determine whether Recreation Department … and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and … and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board did not ensure …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT control …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… adequately accounted for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic … Key Recommendations Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because of our …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Town of Lapeer – Budgeting (2024M-127)

… Determine whether the Town of Lapeer Town Town Board Board developed and adopted realistic budgets …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Justice Court Fund

… Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: … Contact the DMV: Email: [email protected] Phone: (518) 486-9786 (Public) (518) 474-0871 (Counsel) …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund

Overview – Career Plan

… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …

https://www.osc.ny.gov/retirement/publications/1642/overview

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Establishing the Standard Work Day – Legacy Reporting

… the amount of time per day a full-time employee in that title would be required to work. You must establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish different …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Hewlett Bay Fire District

… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!