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More About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planWells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… exceeded actual expenditures by a total of $2.5 million, or an average of 8 percent, over fiscal years 2013-14 through … have not developed comprehensive multiyear financial or capital plans. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSomers Central School District – Fixed Assets (2016M-74)
… over assets or how to maintain records for assets. Not all assets listed as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag numbers that agreed … assets and how to maintain records for assets. Authorize all asset disposals. Ensure that all fixed assets above the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Cuba-Rushford Central School District – Financial Management (2015M-125)
… fund balance annually exceeded statutory limits. Reserves are overfunded by approximately $3.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… District is located in the Town of Hempstead in Nassau County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Fabius-Pompey Central School District – Information Technology (2016M-237)
… establish procedures to ensure accounts no longer needed are disabled or removed in a timely manner. Configure all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Town of Cheektowaga – Credit Card Purchases (2017M-18)
… specific individuals who are authorized to use credit cards, establish credit limits or set purchase restrictions. … Review credit limits and the assignment of credit cards and establish daily credit limits and purchase …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Greene – Budget Practices (2016M-409)
… Town officials have not developed long-term financial and capital plans. Key Recommendations Develop and adopt budgets … needs. Develop comprehensive multiyear financial and capital plans. … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Middleburgh – Claims Audit Process (2023M-56)
… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Davenport Fire District – Financial Activities (2020M-147)
… to ensure that financial activities are properly recorded and reported, and cash was safeguarded. Key Findings District officials … to ensure that financial activities are properly recorded and reported, and cash is safeguarded. There were no records …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have … policy to address authorizations, restrictions, safeguards and documentation over use. Revise the travel policy to … maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were adequately supported. Key Recommendations Ensure all claims are audited and approved by the membership for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Court funds were collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls over credit cards and employee reimbursements were adequately … Town purchases. … Town of Chester Justice Court Operations and Credit Card and Employee Reimbursements 2017M67 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… of the malnutrition diagnosis increases, Medicaid’s payment to a hospital will increase. Medicaid will only pay …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… pad his salary an additional $20,000 a year, according to State Comptroller Thomas P. DiNapoli. Brown, 70, of South … lifestyle, including vacations in Myrtle Beach and New York City, fees for PayPal, Amazon and iTunes, and designer …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… by skimming village fees and altering public records from 2011 to 2017, State Comptroller Thomas P. DiNapoli and … part of their ongoing partnership. Erickson was terminated from her $35,000-a-year post by the village in April 2018. … has been held accountable." "This defendant not only stole from taxpayers, but stole money intended to support programs …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees