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Sullivan West Central School District – Financial Condition (2014M-40)
… budget appropriations and appropriated more unexpended surplus funds than necessary to fund District operations. The … estimates for expenditures and the use of unexpended surplus funds. Develop a plan for using surplus funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Audit The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations … Key Findings The Board did not perform an effective claims audit to ensure that transactions were properly authorized and approved or that claims were for proper Village purposes. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Lewiston-Porter Central School District – Financial Condition (2014M-202)
… School District is located in the Towns of Lewiston and Porter, Niagara County. The District is governed by an elected seven-member Board of Education and operates four schools with approximately 2,100 students. … for revenues from fiscal years ending 2011 through 2013 and for expenditures over the last four fiscal years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Town of Wappinger – Financial Condition (2013M-94)
… such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, … annual budgets. Maintain a detailed record of inter-fund loans. Carefully monitor actual budget results to identify …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Dalton-Nunda Central School District – Separation Payments (2015M-142)
… examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $19.3 … payment of $1,777 and one employee was underpaid $2,323. District officials have not developed written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
CubaRushford Central School District Financial Management 2015M125
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and … Village of Spring Valley Financial Activities and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer … adequate reports. The Board should provide more oversight to ensure that water and sewer receipts are properly …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Dansville Public Library – Procurement (2015M-225)
… the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mClarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mXII.6 Overview – XII. Expenditures
… how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller. Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewJoin Our Team as a State Program Examiner!
… opportunities for operational improvement, reduces waste, enhances productivity and promotes government …
https://www.osc.ny.gov/jobs/sgaRetirement System Membership – Special 20- and 25-Year Plans
… officers and paid firefighters working for New York State or any municipal employer in the State, membership in the New … Your plan is listed in your Member Annual Statement, or you can contact us to verify your plan coverage. Members … file a Request for Withdrawal from Section 384-d (PF5466) form with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membership