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Pavilion Central School District – Financial Management (2017M-62)
… realistically reflect the District’s operating needs based on historical trends or other identified analysis and use … funding needed reserves or reducing District property taxes. Revise the reserve fund policy to ensure that it …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… payment of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment … addresses the PLS, NYSLRS will review the terms of the DRO and comply with the Order. If the DRO does not address the … the member will receive the PLS distribution at retirement and only their portion will be reduced by the PLS election. …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCity of Little Falls – Financial Condition (2021M-54)
… 52 percent) at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… findings in our report. Appendix C includes OSC’s comments on their responses. … Determine whether financial information …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a … is provided only to specified persons and only based on the needs associated with their job functions. Adopt and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… (District) officials maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The District Superintendent … capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Clare – Fiscal Stress (2013M-317)
… at year end. As a result, the Board has heavily relied on appropriated fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCity of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of … officials reported a restricted cash balance of $0 on its financial statements. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners … records to the bank statements monthly, follow up on any differences, document such reconciliations and provide … oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … it was not comprehensive and the procedures included in the policy were not always adhered to. Authority officials … the amounts collected as recorded in the system and on manual receipts with the amounts deposited and investigate …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is located in the … segregation of duties. Document in the Board minutes the results of the annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Mount Morris – Justice Court (2013M-152)
… and remitted to the JCF. Reconcile the bank account on a monthly basis and prepare accountability analyses for …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… and liabilities and former Justices did not properly close out their accounts. Our audit disclosed that one of the … accountability analysis for all moneys held by the Court on a monthly basis. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… provide detailed guidance for Company officials and staff on all financial operations, including cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… the true financial condition of the sewer district fund. On its 2011 annual financial report, the Town reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… government or private entity whose policy prohibits the reimbursement of indirect costs, those costs must be borne by … met in determining when indirect costs are allowable: The reimbursement of indirect costs is not prohibited by statute, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsKing Center Charter School – Purchasing (2013M-215)
… and/or services and maintain such documentation. Approve all contracts including any amendments or change orders and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215