Search
Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… officials did not establish policies and procedures to ensure State aid was claimed for nonresident homeless … complete and maintain designation forms and submit them to the New York State Education Department (SED). Key Recommendations Establish policies and procedures to ensure State aid claims are accurately prepared and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mLindenhurst Union Free School District – Collections (2024M-24)
… without detection. We reviewed $311,876 collected by the business office from five District recreational and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Town of Sheridan – Disbursements (2023M-101)
… 234 totaling $313,112 were not audited or approved by the Board, 194 totaling $531,960 lacked supporting documentation and were not audited or approved by the Board, and 50 totaling $27,124 were not for a Town … for Town purposes, and properly reviewed and approved by the Board before payment. Properly establish employment …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101DiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were … "susceptible to fiscal stress" are: Andover (Allegany), Catskill (Greene), Pomona (Rockland), Valley Stream (Nassau), …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againFairport Public Library – Financial Management (2014M-354)
… of the Fairport Central School District, is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review to ensure that leave time earned and used is accurate and in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Glenham Fire District – Cash Disbursements (2016M-380)
… of our audit was to determine if claims were supported by adequate documentation, for appropriate purposes and … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Town of Bennington - Financial Management (2019M-249)
… guide the budget development process or establish reserve funds to help finance future capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… properly recorded and that Company moneys are safeguarded for the period January 1, 2012 through September 30, 2013. … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Falls Association (Association), which is a separate not-for-profit corporation operated in accordance with its own …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mCredit for Previous or Military Service – Regional State Park Police Plan
… credit for your previous public employment or military service. It is very important that you claim all the service credit you are entitled to receive as early as possible, because records documenting your previous service may be lost or destroyed with the passage of time. …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… credit for your previous public employment or military service. It is very important that you claim all the service credit you are entitled to receive as early as possible, because records documenting your previous service may be lost or destroyed with the passage of time. …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceAnnual Financial Report Filing Deadlines
… extension possible. Written request must be received by OSC from the municipal chief fiscal officer before the end … extension possible. Written request must be received by OSC from the municipal chief fiscal officer before the end … , faxed to (518) 486-3146 or mailed to Office of the State Comptroller, Data Management Unit, 110 State Street …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… from entering into contracts in which an officer or employee has a prohibited interest. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsCaledonia-Mumford Central School District – Online Banking (2016M-227)
… three schools with approximately 820 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Bayport Fire District – Credit Card Use (2016M-394)
… The Bayport Fire District is a district corporation of the State, distinct and separate from the Town of Islip in … services to approximately 8,900 residents, is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… County. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39