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Gold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by … to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237REACH Academy Charter School - Cash Disbursements (2019M-130)
… has not appointed a claims auditor to audit claims before payment as required by the School’s cash disbursement policy. … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards for cash disbursements. Key Recommendations Appoint a …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Kent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Benson - Disbursements (2019M-54)
… control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review … signature to the checks. A County employee made 79 bank account transfers using an online banking profile totaling … Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… to help make financial decisions. Adopted fund balance and reserve policies. Key Recommendations Officials should … should adopt written policies concerning fund balance and outlining the financial objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… to appropriate during budget development and work toward building a reasonable amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… C – Question Submission Form , in MS Word format Responses to Initial Questions (Estimated to be posted January 20, 2026) Responses to Final Questions (Estimated to be posted March 11, 2026) …
https://www.osc.ny.gov/procurement/rfp0003XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the … financial statements. Capital assets, except for land, land preparation, library books, construction in … The reporting of depreciation is required for the governmentwide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. … The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… Westfield Academy and Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mClinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether … calculated and paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his review of their hours worked and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Operational Advisory No. 24
Fiscal Year End 202425 Important Dates
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesBecoming Eligible for a Benefit – Article 14 Benefits
… to begin receiving your vested retirement benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you would have …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… [read complete report - pdf] Audit Objective Determine whether Determine whether the … an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … with our recommendations and indicated they have taken, or plan to take, corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27