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Glens Falls Housing Authority – Tenant Rents (2014M-370)
… 1, 2013 through August 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a … Glens Falls Housing Authority Tenant Rents 2014M370 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Margaretville Central School District – Financial Management (2020M-46)
… 2018-19 that it did not use to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… were carried forward and appropriately reclassified in accordance with the applicable collective bargaining … accounted for employee leave accruals and made payments in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… is only incurring necessary overtime costs. A security guard worked 33.5 overtime hours for video room coverage, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Wainscott Common School District - Financial Condition (2018M-237)
… [read complete report - pdf] Audit Objective Determine whether the Board and District … and adopting budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 … the legal limit. Adopt realistic annual budgets based on historical or other known trends. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… January 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer … organization that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. … Clifton Park Volunteer Fire Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSprings Union Free School District - Payroll (2018M-222)
… collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 employees tested was not supported by a … request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Fire District Information
… Audit Guidance [pdf] Model RFP for Professional Auditing Services [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP … Benefit Programs [pdf] Program Provisions: Part 154 - Covers defined contribution programs [pdf] Part 155 - Covers …
https://www.osc.ny.gov/local-government/resources/fire-district-informationCincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls … 16, 2013. Background The Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, … by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. Background … York State and has a population of approximately 42,000. The County is governed by a 16-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … 2017. Background The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive … Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. The School, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203More About This Retirement Plan – State University Police Plan
… of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBroome County – Information Technology (2013M-351)
… The purpose of our audit was to determine if the County’s computerized data and assets were properly safeguarded for … is governed by a 15-member County Legislature. The County’s budgeted expenditures for 2013 totaled $247.7 million for … Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Brookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Elmsford Union Free School District – Fixed Assets (2017M-147)
… Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. Fixed … inconsistent. Key Recommendations Adopt a comprehensive policy that includes establishing threshold amounts for … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Borrowing Against Your Contributions – State Police Plan
… to repay the loan and interest within five years. Loans are repaid through payroll deductions. You may borrow … period. Prior to retirement, and 30 days after issuance, loans are fully insured in case you die before repaying them. … a refinanced loan , you add the new loan amount to your existing balance and refinance the entire amount as one new …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0