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Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBinghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Village of Speculator – Financial Condition (2013M-381)
… have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash … eliminate the fund balance deficits in the water and sewer funds. Review outstanding interfund loans in the water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Northville Public Library – Cash Disbursements (2015M-53)
… a proper audit of claims, including online payments and cash withdrawals. Service providers were allowed to … directly from the Library’s checking account. Not all cash disbursements were properly included in the accounting … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
Pocatello Fire District Board Oversight and Treasurers Records and Reports 2016M301
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through … Williamson Central School District Procurement of Professional Services 2016M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesSouth Lewis Central School District – Financial Condition (2016M-83)
… 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns of … Martinsburg, Osceola, Turin, Watson and West Turin, Lewis County. The District, which operates three schools with … South Lewis Central School District Financial Condition 2016M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District … meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Canastota Central School District – Payroll (2016M-56)
… and take action within the law to recover those funds, evaluate the eligibility review process for separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon … Madison Central School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mGarrison Union Free School District – Financial Condition (2016M-108)
… officials retained excessive balances in four reserve funds. Key Recommendations Adopt budgets with realistic … a manner than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108One-Year FAS – Police and Fire Plan
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101One-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the last 12 months …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Village of Tannersville – Water Department Operations (2016M-417)
Village of Tannersville Water Department Operations 2016M417
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417