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Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Orleans County Sheriffs Department Inmate and Commissary Accounts 2017M209 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209City of Olean – Budget Review (B17-1-3)
… and, at current rates, could potentially contribute to a depletion of the general fund balance within three to five … general fund expenditures in 2017-18, all of which will be used for recurring expenditures. Contingency … rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the City's accumulation and …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Sharon Springs Central School District – Financial Condition (2016M-39)
… Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 … approximately $201.8 million. Key Findings The Board and District officials did not appropriately establish and maintain reserve funds. Extra-classroom activity club …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomPleasantville Union Free School District – Claims Auditing (2022M-136)
… or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and found that … procurement policy. The claims auditor did not determine if claims: Were for valid District purchases Were billed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136City of Middletown – Payroll and Leave Benefits (2024M-26)
… whether City of Middletown (City) officials accurately paid employees’ salaries, wages and benefits and properly … overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For … worked the hours that they were scheduled to work and were paid for working. Establish City-wide payroll processing …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… period July 1, 2015 through July 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna … Sherrill City School District Reserve Funds 2017M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247North Bellmore Union Free School District – Financial Condition (2014M-47)
… Background The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is … unexpended surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… financial management practices for the period July 1, 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementMechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) cooperative bids to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Special Disability Benefits – New Career Plan
… permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… Firefighters and police officers may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently … for an accidental or performance of duty disability retirement benefit. Police officers who are permanently …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been exposure to bodily fluids that may have involved …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefits