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Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… to ensure that amounts collected are properly recorded and deposited. The membership did not approve all … oversight of the Treasurer’s duties. Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify revenue collected and tickets or duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Walton Fire Department – Financial Operations (2017M-242)
… 1, 2016 through July 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a financing source. Discontinue the … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Village of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Manchester - Board Oversight and Information Technology (2018M-39)
… The Board’s continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide (TW) general fund and central water district. Interfund services were not properly … nonexistent fund balance in the TW general fund and central water district. Ensure interfund services are billed …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAllegany-Limestone Central School District - Financial Management (2018M-129)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … the debt and capital reserves … AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of North Salem - Agricultural Exemptions (2018M-194)
… agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Alternative and Out-of-Service Death Benefits – State Police Plan
… Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This … public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This … public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… and District officials implemented cost-effective measures to control expenditures. Key Findings The Board shared the … The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing expenditures by $90,000 since …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureBolton Central School District - Fund Balance Management (2018M-249)
… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… apply. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Comptroller DiNapoli Releases Municipal Audits
… in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not … not review the exemptions granted by previous assessors to ensure the exemptions had the necessary supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMatter of Merton Simpson v. Department of Civil Service
… and Hispanic test-takers in a class action federal lawsuit named Merton Simpson et al. v. Department of Civil …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceFishers Island Union Free School District – Website Transparency (2023M-28)
… Objective Determine whether the Fishers Island Union Free School District (District) website provided the public with … of Information Law (FOIL) online submission request for records. Key Recommendations Post all required and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28