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Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the Treasurer as the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-12625-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Comptroller DiNapoli Releases School Audits
… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District … policies or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk … completed audits of the Avoca Central School District Fire Island Union Free School District Rome City School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… inspection fees up to the maximum amounts permitted by Regulation. If the Department had charged the allowable …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCampbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … and the Village of Savona. The District, which is governed by an elected seven-member Board of Education, operates two … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… is governed by an elected five-member Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Miller Place Fire District – Credit Cards (2024M-58)
… whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card … expend funds for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: … by purchase orders that lacked a detailed description of the items or services, the quantity of items, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Alden – Town Clerk/Tax Collector (2024M-106)
… – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Chateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Rockville Centre Union Free School District – Information Technology (2023M-140)
… (IT) security awareness training. As a result, the risk that users will not understand their responsibilities … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Berne – Board Oversight (2021M-77)
… the records of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor … the records of all officials who receive and disburse funds, as required. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion