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Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General Municipal Law. The Board does not review monthly bank statements and the related reconciliations and canceled … District’s financial records. Key Recommendations Adopt an investment policy. Review the Treasurer’s monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases Municipal Audits

… audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Tuckahoe Common School District - Purchasing (2018M-228)

… $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… was filed with the Office of the State Comptroller 152 days late. Key Recommendations Ensure that the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

Niagara County – Golf Course Financial Operations (2015M-308)

… Findings Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were … transactions in to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

South Country Central School District – Information Technology Inventory (2017M-219)

… technology assets for the period July 1, 2016 through June 30, 2017. Background The South Country Central School District is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Town of Lexington – Town Clerk (2017M-188)

… and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … five-member Town Board. Real property taxes collected for the audit period totaled $4.9 million and fees collected for the audit period totaled $45,654. Key Findings Real …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Town of Union Vale – Procurement and Information Technology (2017M-172)

… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… District officials did not consistently use competitive methods when purchasing goods and services. Credit purchases … Revise the procurement policy and use competitive methods when procuring goods and services. Revise District …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… policy and applicable statutes for the period July 1, 2015 through April 30, 2017. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans

… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit … of retirement. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, …

https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefits

City of Lockport – Cash Flow (2014M-195)

… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Alternative and Out-of-Service Death Benefits – State Police Plan

… employer, but were gainfully employed during that time, or if you die more than one year after leaving public …

https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefits

Alternative and Out-of-Service Death Benefits – Forest Rangers Plan

… Alternative Death Benefits If you die while in service after having become eligible to retire, an … 375-c) or this special plan as of the date of your death. A comparison will be made and the greater benefit will be … death benefit may still be payable. This vested benefit is also payable if you die within one year of leaving covered …

https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefits

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Cost-Saving Ideas: School District Auditing – Audit Committee

… providers Non-board members with close or immediate family members who are district employees or service …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

Town of Erwin – Justice Court (2017M-266)

… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Town of Nichols – Financial Management (2017M-258)

… through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected … have not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258

Village of Nassau – Budgeting (2018M-3)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3