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Vestal Fire Department – Financial Activities (2014M-265)
… activities for the period January 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… of audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the … the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer provides sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… and necessary. District officials effectively monitored fuel inventories. Key Findings District officials: Did not … account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, totaling $4,433. Expenses for … necessary and supported. Develop procedures to account for fuel inventories. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… action. Appendix C includes our comments on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… through 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include … and capital plans. District officials retained an annual average of $798,735 in the debt service fund over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide fire protection services to … and disbursements. Ensure that required forms are filed with the appropriate oversight agency. Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestchester County – Budget Review (B18-6-2)
… projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester … total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and expenditure … the necessary funding in the event that any are settled in 2018. …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements … an annual audit of the Clerk-Treasurer’s books and records. Key Recommendations Maintain accurate and timely …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114More About This Retirement Plan – New Career Plan
… 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and “Articles” that … the RSSL. The New York State and Local Retirement System, headed by the Comptroller of the State of New York, …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planComptroller DiNapoli Releases School Audits
… New Lebanon Central School District – Financial Condition (Columbia County) District officials have overstated …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Eligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age … special plan. The Benefit At retirement you will receive a pension equal to: 1/60th (1.66 percent) of your FAS for each … annuity savings contributions. Maximum Benefit The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingOpinion 91-22
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad … Whether a fire police squad may separately incorporate as a …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s … timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie Central … the payroll process, there is room for improvement due to the lack of uniformity in timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Pittsfield – Disbursements (2013M-82)
… − who received gross pay totaling $886 − that did not have an approved timesheet on file to verify that they were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82