Search
Rotterdam-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-benefitsSpecial Disability Benefits – Police and Fire Plan
… disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsLansingburgh Central School District – Purchasing (2017M-173)
… Purpose of Audit The purpose of our audit was to determine whether purchase orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 … also serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools … realistically reflect the District’s operating needs based on historical trends or other identified analyses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Morris – Fund Balance (2017M-58)
… through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is governed by an elected three-member Village Board. General …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or … for. The water clerk (clerk) inaccurately relevied all 25 accounts we reviewed because she included $3,784 that was … $90,000 of this cost by monitoring water flow. We reviewed 20 accounts that were adjusted by $586,014 and determined …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… conflicting duties. The District’s property sale and disposal policy does not contain any specific procedural … claims. Adopt a more comprehensive policy for the sale and disposal of District property. … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseHarborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District District officials appropriately tracked inventoried and safeguarded information technology IT assets acquired or in use during the audit period
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetCity of Watervliet – Financial Condition (2017M-230)
… The purpose of our audit was to determine whether the Council adopted realistic budgets that were structurally … The City is governed by an elected three-member City Council. Budgeted appropriations for the general fund, water … 2017 totaled approximately $16 million. Key Findings The Council adopted general fund budgets that were not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Morris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s … pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Message from the Comptroller – 2023 Financial Condition Report
… continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for … care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1