Search
Multiple Dwelling Property Inspections (2018-MS-1)
… Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible … Key Recommendations Develop and institute basic MD inspection program procedures to ensure: All MD properties …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Broadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… officials could have saved over $21,000 by purchasing milk through a different vendor. Key Recommendations The … economical manner. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Alexander Central School District , Cazenovia Central School … their money is being spent appropriately and effectively.” Alexander Central School District – Financial Condition … today announced his office completed audits of the Alexander Central School District Cazenovia Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… How the NYSLRS actuary calculates an employers maximum …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… Academy Charter School – Credit Card Expenditures (Nassau County) School officials did not comply with their written … written fund balance policy. Cheektowaga-Maryvale Union Free School District – Continuing Education (Erie County) … capital project budget for the eight school buildings and transportation facility improvement project. Officials also …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit over the last three … for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property Development Corporation, Village of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal … P DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District Greater Syracuse …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsMore About This Retirement Plan – Article 14 Benefits
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Regional State Park Police Retirement Plan. (There is no Tier 4 within the Police and Fire Retirement System.) … and is not a substitute for any New York State or federal law. For specific information about your benefits, …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the … Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planConesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Audit The purpose of our audit was to determine if Facility officials achieved energy cost savings through the … 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of … Joint Committee is responsible for general oversight of Facility operations. The Facility’s 2016 budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m