Search

Allegany-Limestone Central School District - Financial Management (2018M-129)

… annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans

… Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This … public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …

https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefits

Alternative and Out-of-Service Death Benefits – State Police Plan

… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the … plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value …

https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefits

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Norwich City School District - Fund Balance Management (2018M-198)

… fund balance deficit. Ineffectively budgeted each year for various known expenditures and revenues. Developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

Village of Nelliston - Payroll and Accounting Records (2018M-162)

Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

Walton Fire Department – Financial Operations (2017M-242)

… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Town of North Salem - Agricultural Exemptions (2018M-194)

… agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

Springs Union Free School District - Payroll (2018M-222)

… Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement … and implement procedures to ensure that employees are paid in accordance with contracts and CBAs. Implement and enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

… report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to control expenditures. Key Findings The Board shared the Superintendent and Business Administrator … Determine whether the Board and District officials implemented costeffective …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditure

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… Development Agency is an independent public benefit corporation created to promote, develop, encourage and assist … has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

Bolton Central School District - Fund Balance Management (2018M-249)

… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with agricultural exemptions to the County and … whether the Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215

State Comptroller DiNapoli Releases Municipal Audits

… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … resolution, one granted exemption. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Town of Barker – Justice Court Operations (2016M-422)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court … Town of Barker Justice Court Operations 2016M422 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Matter of Merton Simpson v. Department of Civil Service

… are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson v. Department of Civil Service. Background … are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …

https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-service