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Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Tully – Justice Court Operations (2021M-10)

… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10

City of Peekskill – Information Technology (2020M-164)

… Findings Officials did not adequately secure and protect the City’s IT systems against unauthorized use, access and … developed or adopted. Internet usage was not monitored and the Acceptable Use Policy (AUP) which describes what …

https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164

Town of Wappinger - Information Technology (2019M-220)

… officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. … confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, … working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Marlboro Central School District – Information Technology (2021M-33)

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Village of Cambridge – Payroll (2015M-74)

… 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Milford Central School District – Fund Balance Management (2022M-94)

… the Milford Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent … When the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94

Town of Waterford - Town Clerk Collections (2018M-265)

… [read complete report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are … Determine if collections in the Town Clerks Clerk office are adequately …

https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265

Hoosic Valley Central School District - Financial Management (2018M-238)

… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of four officers, is located in Chenango County and provides fire protection …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… districts that utilize aggregators for energy purchases are ensuring they are procuring electricity and natural gas at the lowest … benchmark rates to help ensure the lowest possible prices are procured for electricity and natural gas. … districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

Fire District Information

… District Audit Reports Fire Company Audit Guidance [pdf] Model RFP for Professional Auditing Services [docx] Internal … Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined Contribution Programs [pdf] Defined …

https://www.osc.ny.gov/local-government/resources/fire-district-information

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… 65. If you are over age 65 when your employer adopts this benefit, you must be separated from service within three months from the date it is offered. Note: This benefit is not available to Tier 3 members. The Benefit With at least 20 years of creditable service, your …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d

Homer Central School District – Financial Condition (2013M-306)

… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306

Lyndonville Central School District – Financial Condition (2016M-143)

… operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 … of the capital reserves. There is no evidence that debt reserve has ever been used towards debt service payments … benefits District residents and complies with statutory requirements. Use debt reserve money to pay related debt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143