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Town of Genesee – Disbursements (2016M-433)
… a population of approximately 1,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. … all phases of the payroll process. The Treasurer did not control her electronic signature. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229New Hyde Park Fire District - Payroll (2018M-165)
… timecards for all employees are reviewed and approved by their direct supervisors. Ensure Commissioners and direct …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … occurred because School officials did not follow New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary documentation to …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… property tax payments and dog license fees deposited with the town over four years, State Comptroller Thomas P. … York State Police and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she has been convicted of a …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementRandolph Central School District – Financial Management (2014M-20)
… need for approximately $4.4 million held in reserve funds. Key Recommendations Develop realistic appropriation and unexpended surplus funds estimates for the annual budget. Develop comprehensive policies for establishing and using reserve funds and a plan for the use of the excess balances in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Union-Endicott Central School District – Financial Management (2016M-100)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. Background The Union-Endicott Central School District is located in the Town of Union in Broome …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Alden Central School District – Financial Management (2016M-372)
… schools with approximately 1,690 students, is governed by an elected seven-member Board of Education. General fund … 2015-16 fiscal years as appropriations were overestimated by an average of $5.5 million per year, or 15.8 percent. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372State Agencies Bulletin No. 1972
… in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly contribution amount … a combined maximum total contribution of $41,000.00 for calendar year 2022. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Village of Candor – Fund Balance (2017M-148)
… Board has no clear plans for the use of the accumulated funds. The Board has not developed a fund balance policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148West Genesee Central School District – Segregation of Duties (2016M-303)
… schools with approximately 4,630 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury … the appropriation of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106State Agencies Bulletin No. 1877
… in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount … a combined maximum total contribution of $39,000.00 for calendar year 2021. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Limitations – State Police Plan
… FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent … FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent … FAE period exceed the average of the previous four years by more than 10 percent, the amount in excess of 10 percent …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Key Findings The Board reviewed and approved abstracts (list of claims) without auditing the individual claims. While …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Half Hollow Hills Community Library - Fund Balance (2018M-127)
… year-end, the level of unrestricted fund balance retained by the Library was $4.7 million or 72 percent of operating …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Lockport Public Library – Claims Processing (2015M-192)
… its charter from the Board of Regents of the New York State Education Department in 1893. The Library is governed by a three-member Board of Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… has a population of approximately 73,000. It is governed by a 19-member Board of Supervisors. The Probation Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Hancock – Justice Court Operations (2021M-6)
Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6