Search
Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not … and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Mooers - Procurement (2020M-55)
… Objective Determine whether Town officials procured goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of the … Determine whether Town officials procured goods and services in accordance with Board policy and applicable …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mFocus on Facts
… and Opportunities, September 2023 New Federal Dollars for Broadband Deployment, July 2023 Making Strides on … December 2023 “Nation’s Report Card” Underscores NY’s Need for Academic Recovery, March 2023 Agriculture & Markets / … Accessibility, August 2023 NYC/DPR, Park Accessibility for People with Disabilities, March 2023 Environmental …
https://www.osc.ny.gov/focus-onNiagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, … timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … requests are adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured goods and … use. Key Recommendations Revise the procurement policy to provide guidance on seeking competition for professional …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… officials did not consistently use competitive methods when purchasing goods and services. Credit purchases are not … Revise the procurement policy and use competitive methods when procuring goods and services. Revise District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Alternative 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 … term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a … public 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/1517/alternative-and-out-service-death-benefitsCity of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial condition of City for the period … Prepare adequate cash-flow analyses and provide them to the Council for review. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Alternative and Out-of-Service Death Benefits – State Police Plan
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the State Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… Alternative Death Benefits If you die while in service after having become … as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired, and you die more than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsTown of Clayton - Justice Court Time and Attendance (2017M-286)
… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Cost-Saving Ideas: School District Auditing – Audit Committee
… of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) Other auditing roles External Auditor Internal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown 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 … 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-266Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3