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Otselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Randolph Central School District – Financial Management (2014M-20)
… 13, 2013. Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, … of Ellington and Poland in Chautauqua County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Dolgeville Central School District – System Access Controls (2016M-265)
… 2016. Background The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury … operates three schools with approximately 920 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Stafford Fire Department, Inc. - Financial Management (2023M-110)
… an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Jericho Water District – Water Use Charges (2013M-395)
… September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt … Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170IX.2.A Acronyms – IX. Federal Grants
… and Budget (Federal) PMS Payment Management System (HHS) SAM System for Award Management SCAP Statewide Cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsIntegrity
… Inspector General – Final Audit Reports NYS Office of the State Comptroller Audits US GSA TTS – Federal Audit … Activities Procurement Lobbying Law … Online resources for state agencies researching the integrity of a propsective …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOverview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before retirement, but they can be anytime in …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewVillage of Madison - Collections (2023M-160)
… Officials did not receive any reports from a third-party vendor (billing company) showing ambulance billings, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Old Westbury – Justice Court (2017M-64)
… overages in the Justices’ bank accounts and distribute the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible Justice’s account … Village of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lyons Central School District – Payroll 2022M-71
… – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured the District accurately … take corrective action. … Determine whether Lyons Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Overview – State Police Plan
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewAlexandria Central School District – Financial Condition (2016M-5)
… the past three years. The District maintained reserve funds but had no plans for their use. Key Recommendations … targeted funding levels and the conditions under which the funds will be used. … Alexandria Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5