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Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. … not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mDepew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118State Police Disability (Section 363-b) – State Police Plan
… Eligibility You may be entitled to this benefit if, at the time of filing, you are: Under age … incapacitated (physically or mentally) and unable to perform your duties as the natural and proximate result of … The State Police disability benefit is paid in addition to any workers’ compensation payments or Social Security …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bDiNapoli: 33 School Districts Reported in Fiscal Stress
… so communities can correct them. My office will continue to provide financial planning tools, guidance and training to help schools in stress.” DiNapoli’s Fiscal Stress … System (FSMS) analyzes a set of six financial indicators to create an overall stress score. The fiscal stress score …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressDiNapoli: State Pension Fund Value $178.1 Billion
… which was consistent with the declines in U.S. and global equity markets. The Fund’s broader approach to fixed … 4.00 and 13.14 percent, respectively. Absolute return strategies were challenged during the year and a portfolio … 13.1% Private Equity 9.12% 7.8% Real Estate 13.14% 6.9% Global Equities -3.61% 4.6% TIPS** 2.26% 3.6% Absolute Return …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … reduction or suspension of a retirement allowance if a retired member returns to active public service and is … exceptions, for the suspension of public retirement pensions and annuities following retirement from the civil …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… policies or implement any procedures governing debit card use or review or approve any card-related transactions. Key Recommendations Provide … reviewing financial records. Review and approve all debit card transactions before card purchases are made. … Stony …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mHadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … fund balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… District acted outside its legal authority when it paid insurance premiums totaling $43,334 that included coverage …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections were properly … The Board did not adopt policies and procedures relating to cafeteria collections. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the … officials appropriately used the machinery capital reserve to replace equipment as planned. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were made for proper … documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for … by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … and monthly reports. The Board should perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly accounted for fees … property tax receipts totaling $128,000 were deposited up to 22 days late. The Clerk properly recorded, reported and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207