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Village of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… charged to the community education program expenditure account instead of the literacy program, totaling $728,000. … in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationVillage of Belle Terre – Audit of Claims (2013M-87)
… Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded primarily with …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… totaling $699,328. Key Recommendation Use competitive methods when procuring professional services in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional2022 Financial Condition Report – 2022 Financial Condition Report
… and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on … gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of the COVID-19 … citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and …
https://www.osc.ny.gov/reports/finance/2022-fcrXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… to a Contract Line using the Project Guide JAA-PPM101-040 Update Status using the Project Guide JAA-PPM101-041 Update Activity using the Project Guide JAA-PPM101-042 Update Budget Controls using the Project Guide JAA-PPM101-043 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guidePort Washington Fire Department – Budgeting (2015M-209)
… January 1, 2012 through June 30, 2015. Background The Port Washington Fire Department is located in Nassau County … Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire … Port Washington Fire Department Budgeting 2015M209 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently … to ensure the exemptions remained in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, … representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board … Establish written policies governing the amount of unexpended surplus funds that the Town should maintain. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Yates County – County Clerk Cash Receipts (2015M-223)
Yates County County Clerk Cash Receipts 2015M223
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Village of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt more realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Terryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Challenging a Determination – Regional State Park Police Plan
… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility … process, please review the Administrative Hearing FAQs on our website, email our Hearing Administration Bureau at [email protected], or call us at 1-866-805-0990 or 518-474-7736 in the Albany, New …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve … die more than one year after leaving public employment, 50 percent of the vested death benefit may still be payable. This vested benefit is also payable if you die …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsMiddle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… District had established effective internal controls over leave accruals for the period of July 1, 2012 through January … adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave accrual balances to ensure the accuracy of the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsClarkstown Central School District – Time and Attendance Records (2017M-150)
… approximately 8,400 students. The District is governed by a seven-member Board of Education. Annual payroll costs … We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150