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Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… officials could achieve cost savings by offering health insurance buyout incentives and providing select … could achieve cost savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costPublic Equities
… Current Strategies Global International U.S. Mid Cap U.S. Small Cap …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesTown of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… monthly accountability reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Mooers - Cash Management (2020M-36)
… period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial activities for the period January 1, 2013 … Town of Hillsdale Justice Court Operations 2014M312 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… was safeguarded for the period January 1, 2015 through November 17, 2016. Background The Eggertsville Fire District … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-2725-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
… P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free … and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, it’s … County) District officials maintained accurate records of the accrual and use of employee leave time. Leave time is …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… January 1, 2013 through December 23, 2014. Background The Hamburg Industrial Development Agency is an independent … job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as … comprises nine members who are appointed by the Town of Hamburg Board. The Agency reported 48 active projects with …
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)
… over the Department’s revenue collections for the period January 1, 2012 through October 9, 2013. Background Columbia County is governed by a Board of … controls over the Department’s revenue collections. As a result, there are no written policies and procedures covering …
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)
… cost-benefit analysis or risk assessment during the project approval process. The Board has not established … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that … does not meet performance expectations or comply with project or sublease agreement terms. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andTown of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of 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)
… purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges totaling $40,198 were accompanied by …
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 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)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
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)
Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and capital needs
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10