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Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not authorize an appropriation for a project, which prevented it from establishing the total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings … completing a cost-per-meal analysis and exploring methods for increasing revenues and potentially decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
… expenditures, fund needed reserves and reduce property taxes. Ensure that the District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsSchroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the … of Islip, Suffolk County. The District, which operates 17 schools with approximately 19,300 students, is governed by an … not hire the most qualified available candidate for the Superintendent position as required by its own policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… through November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton … Springs Union Free School District Financial Condition and Leave Accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsHigh Falls Water District – Water Fees (2015M-153)
… review. The interest amount charged for late balances has not been approved by the Boards and was not charged in …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153DeRuyter Central School District – Financial Condition (2015M-119)
… to make a required repayment to the repair reserve to replenish it after moneys were used for emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Thurston Fire Company – Board Oversight (2016M-429)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly reports from January 2011 to … calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementCredit for Previous or Military Service – Forest Rangers Plan
… to obtain credit for your previous public employment or military service. It is very important that you claim all the … employer before you joined the Retirement System. Military Service You may be able to receive credit for some or all of your military service. To determine your eligibility and the cost, …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-serviceCredit for Previous or Military Service – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… to obtain credit for your previous public employment or military service. It is very important that you claim all the … participate in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a … membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceGreene County Industrial Development Agency – Management Practices (2013M-95)
… not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that would allow it to effectively … Establish and implement controls to help ensure that GCIDA does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementComptroller DiNapoli Releases Municipal Audits
… written agreement with the IT vendor for services provided to the village. Auditors also found that the village … audit of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1