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Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials … procurement policy when procuring goods and services for the period January 1, 2016 through November 22, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… are assisting student treasurers rather than completing forms and ledgers for them. Periodically review student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Cortland Enlarged City School District – Fund Balance (2017M-65)
… $2.4 million (63 percent), leaving fund balance at a very low level. Key Recommendation Establish budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
Highland FallsFort Montgomery Central School District Financial Condition 2015M341
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialEast Islip Union Free School District – Financial Condition (2015M-283)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … that included the intent or funding levels for three reserves totaling $4.1 million. Key Recommendations … Ensure that each reserve fund is established by a resolution that includes the rationale, objective and funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Village of Altamont – Justice Court Operations (2016M-199)
… deposited in a timely manner. Monthly accountabilities of funds were not always prepared. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Yorkville – Budget Review (B3-13-7)
… fund balance and has proposed a limited contingency account. The Village’s tentative budget complies with the tax … appropriation in its adopted 2013-14 budget. A contingency account of 5 percent of appropriations ($94,000) would give …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided when required. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Ausable Valley Central School District - Claims Auditing (2018M-190)
… $27,888 for 15 check disbursements made during the audit period were not audited and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… from $12.4 million to $16.6 million (35 percent) for the period. The District’s year-end unrestricted fund balance … exceeded the 4 percent statutory limit during our audit period. It totaled $11.5 million at the end of 2016-17. Key … generally agreed with our findings and recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of West Seneca - Capital Project Management (2019M-195)
… Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the … Determine whether the Town properly planned and managed a capital project …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Comptroller DiNapoli Releases School District Audit
… audit was issued. Groton Central School District – Cash Management (Cayuga County, Cortland County and Tompkins … District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Mooers - Highway Asset Accountability (2020M-35)
… an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories are …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Mount Markham Central School District – Financial Management (2020M-39)
… Findings District officials could improve their management of the District’s fund balance and reserves. Officials overestimated appropriations by an average of $1.4 million (5.6 percent) from 2016-17 through 2018-19. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Rochester Career Mentoring Charter School – Procurement (2016M-406)
… 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406