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Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
Village of Brightwaters Financial Operations Conflict of Interest and Information Technology 2012M190
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272City of Lockport – Fiscal Stress (2013M-330)
City of Lockport Fiscal Stress 2013M330
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December … million, including appropriations of $1.56 million for the sewer districts. Key Findings The Board did not effectively … financial information on a regular basis. As a result, the sewer fund’s financial condition has deteriorated in recent …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … not include the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated … include only year-to-date information and do not provide detail for the current month’s activities. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… - pdf] Audit Objective Determine if: Wyandanch Union Free School District (District) officials used competitive … Wyandanch Union Free School District Professional Services Administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing … on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal operating expenditures. … which only authorizes transfers from surplus funds to other funds. The Council has not established a claims …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210More About This Retirement Plan – New Career Plan
… are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS members employed by the city of … and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The … service payments. District officials did not apply for transportation aid in a timely manner. As a result, the … statutory requirements. Implement procedures to ensure transportation aid is applied for in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … for sales tax collections, we estimate total collections to be closer to $538.4 million. The County budgeted $246.6 million in …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … submitted an inaccurate 2016 annual update document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to perform, an annual audit of the Clerk-Treasurer’s books …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… are safeguarded for the period January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire … policy to clearly require presentation and retention of price quotations or proposals and implement monitoring …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Union Free School District Budget Practices and Reserve Funds 2017M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… controls over financial operations for the period January 1, 2012 through March 25, 2014. Background The Oakfield Fire Department is located … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187CUNY Bulletin No. CU-298
… Purpose To explain the procedures for processing the June 2007 Uniform Allowance Payment. … Eligibility Requirements The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the … Jr. dated April 17, 2007. Refer to the Uniform Allowance for CUNY Campus Security Titles for eligibility requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-payment