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South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)

… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insurance

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … industry average. The District paid health insurance and retirement system costs for cafeteria employees, averaging …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

Town of Wappinger – Financial Condition (2013M-94)

… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility

… We’re putting pension dollars to work in every corner of our state, while generating solid investment returns so … its private equity program, generating a 10% internal rate of return since 2001. … State Comptroller DiNapoli invested …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facility

Mandatory Contributions – Enhanced Reporting

… are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 … 3 and 4 have reached their cessation date and no longer make contributions. New York State correction officers in … service. PFRS members in Tiers 5 and 6 may not contribute once they reach the maximum amount of service allowed by …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

East Meredith Rural Fire District – Financial Activities (2021M-26)

… additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … not be deposited. Key Recommendations Implement controls to better monitor the Treasurer’s duties. Ensure all claims … and indicated that they have initiated or planned to Initiate corrective action. … Determine whether the East …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer … tax collections, including interest and penalties, to the Supervisor and Treasurer within the required … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… of our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, through July 31, 2012. … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …

https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Town of Springfield – Accounting Records and Reports (2020M-175)

… with the necessary financial reports and information to properly oversee Town finances. During our audit period, … software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known … the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Village of Bainbridge – Financial Operations (2014M-227)

… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Village of Monticello – Records and Reports (2020M-104)

… $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally performed two to three months after the statement date. Periodic financial … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Lyncourt Union Free School District – Information Technology (2020M-121)

… ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed network user … corrective action. … Determine whether Lyncourt Union Free School District District officials adequately managed network …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Town of Knox – Town Clerk (2020M-72)

… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Recreation …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Sullivan West Central School District – Financial Condition (2014M-40)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Schenevus Central School District – Budgeting (2014M-123)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. … Schenevus Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Schuyler Lake Fire District – Financial Activities (2022M-191)

… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191