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Jericho Water District – Water Use Charges (2013M-395)
… a population of about 58,000. An elected three-member Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Village of Whitney Point – Cash Disbursements (2013M-69)
Village of Whitney Point Cash Disbursements 2013M69
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Harford Fire District – Records and Reports (2016M-170)
… 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, … did not implement compensating controls. Annual financial reports were not completed within the 60-day requirement for … were inaccurate, and at times, illegible; his financial reports were inconsistent, untimely and inaccurate. Neither …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170IX.2.A Acronyms – IX. Federal Grants
… Number for Grantees and Payees ED Department of Education EFT Electronic Funds Transfer ESA Enterprise Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… for appropriations. Establish leave benefits by an employee handbook, Board resolution, individual contract or collective …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsIntegrity
… Health and Human Services Charity Reports BBB Wise Giving Alliance - Charity Standards Corporate Misconduct Good Jobs …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOverview – Special 20- and 25-Year Plans
… are the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewLyons Central School District – Payroll 2022M-71
… paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or collective … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Penfield Central School District – Procurement (2022M-76)
… could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher per acre …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Islip Fire District – Disbursements (2020M-9)
… inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… theft without detection . It also compromises the Board’s ability to monitor the financial operations of the ECA … and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … in transfers were recorded in the payroll fund cash account within the financial software during our audit period … more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Town of Alfred – Incompatible Duties (2021M-99)
… required. Key Recommendations Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. … comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Madison - Collections (2023M-160)
… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Madison Village ClerkTreasurer recorded and deposited all collections accurately and timely …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Overview – State Police Plan
… are the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… 30, 2024, Fund investments returned an estimated 1.38%. “Stock market volatility underlines the continued economic … DiNapoli said. “Fortunately, our diverse portfolio is built on long-term sustainable investments that can …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter