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Volunteer Firefighters – Travel and Conference Expense Management
… board of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of $50, as well as actual and necessary expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Bemus Point Central School District - Capital Projects (2019M-212)
… could have presented the capital project to the voters in a more transparent manner. The Board did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Cortland Housing Authority – Financial Condition (2015M-205)
… 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Remsen Audit Follow Up – 2020M-119-F
… report – pdf] | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in … responsible for managing the Village’s operations. Results of Review Based on our limited procedures, the Village has …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fComptroller DiNapoli Releases School Audits
… students (77 percent) attending charter schools and other public or private schools. The district had no registration … was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an … documentation to ascertain that services were rendered in accordance with the contract. Madison Central School …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … reporting and determining reasonable cost. New York State Energy Research and Development Authority (NYSERDA): … the effectiveness of its internal control system. State Education Department (SED): Summit Educational …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsAvailable Pension Payment Options – State Police Plan
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and … retirement. … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Available Options …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… in health insurance appropriations; this appropriation is $3.4 million, or 43%, more than the $7.9 million projected …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… (Allegany County) The district’s reserve fund policy does not adequately address funding levels resulting in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … limit. The District did not have a Board-adopted policy to communicate the purpose of its reserve funds, optimal … is in compliance with statutory limits and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Escalation – Article 14 Benefits
… can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will … or would have completed 25 years of service credit. If you begin collecting your service retirement benefit prior … first day of the month following the date your beneficiary becomes eligible for an accidental or ordinary death benefit …
https://www.osc.ny.gov/retirement/publications/1644/escalationTown of Eastchester – Parking Ticket Collections (2012M-246)
… Purpose of Audit The purpose of our audit was to examine the Court receivables for parking … January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Gorham – Procurement (2024M-7)
… 16 purchases totaling $468,738 were not competitively bid. Officials also did not comply with purchasing policy …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7