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Newark Valley Fire District - Board Oversight (2020M-30)
Determine whether District officials established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Waverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … approximately $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 … for Technology: Circumvented the procurement policy and ordered various items online totaling $71,226 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not … overpaid for fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the … accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… effectively managed the District’s financial condition. Key Findings The Board authorized fiscal year-end interfund … appropriations, exceeding the 4 percent statutory limit. Key Recommendations Discontinue the practice of reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management2019 Financial Condition Report – 2019 Financial Condition Report
… help New Yorkers better understand the State’s financial and economic condition. Under generally accepted accounting … New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … of New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2019-fcrPine Valley Central School District - Financial Management (2019M-35)
… budget estimates and surplus fund balance were reasonable. Key Findings The Board overestimated appropriations by a … real property taxes by $50,000 during that same period. Key Recommendations Adopt annual budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… and District officials properly managed fund balance. Key Findings The Board and District officials overestimated … the statutory limit by approximately $2.7 million. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… fund budget for 2013 totaled approximately $3.9 million. Key Findings The Town Comptroller’s office incorrectly … guidance for employees when recording transactions. Key Recommendations Ensure that cash receipts are properly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Humphrey Fire District – Financial Controls (2014M-37)
… 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, … County. It is governed by an elected five-member Board of Fire Commissioners. The District’s general fund budget … Humphrey Fire District Financial Controls 2014M37 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Town of Nanticoke – Financial Condition Management (2017M-186)
… fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund appropriations exceeded … financial or capital plan or a fund balance policy. Key Recommendations Adopt budgets that include realistic …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168A Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – En-Con Police Officers Plan
… Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after you …
https://www.osc.ny.gov/retirement/publications/1822/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliMore About This Retirement Plan – Regional State Park Police Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … covered by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the Police and Fire … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that … if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you leave … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoli