Search
Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… Specifically be addressed to the New York State and Local Retirement System; Specifically identify the party(ies) … Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in … and personally served on the New York State and Local Retirement System either at our office in Albany or in New …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCarle Place Water District – Procurement (2014M-18)
Carle Place Water District Procurement 2014M18
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Kirkwood – Justice Court Operations (2016M-414)
… activity for the period January 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail … Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… No one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all … Recommendations Compare bank statements and canceled check images to the Board-approved vouchers. Establish controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Portville Central School District - Financial Management (2018M-245)
… The Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash disbursement policy. Twenty-four claims … out of the 72 claims totaling approximately $524,000 in our sample, were not audited and approved by the Board …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County … funds for this purpose and District officials could not provide documentation for the establishment of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Lake Pleasant – Credit Cards (2016M-432)
… $5,000 per card. Ensure that all credit card charges are actual, necessary and supported by itemized receipts. … Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, … 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … approximately $4 million. Key Findings Library staff did not issue adequate receipts for all collections. Library …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Village of Lewiston – Purchasing (2013M-45)
… located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member elected Board of Trustees which comprises a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Westmoreland Central School District – Financial Condition (2014M-283)
… actual unrestricted fund balance totaled almost three times the amount allowed by law. Each year, the annual budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Comptroller DiNapoli Releases School Audits
… to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not use these funds as intended, however, because revenues exceeded … years. As a result, the district’s unexpended surplus funds, totaling $2.7 million as of June 30, 2013, were 7.5 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Town of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … of up to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of nine members who are appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project