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Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… Village of Farmingdale Procurement Claims Audit and Check Signing …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… this round and to restore earlier reductions. However, the size and duration of restorations and new agency spending, … forward. Continuing the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetOpinion 88-75
… ask whether your law firm may represent a city in complex litigation under the following circumstances. You state that … Whether your law firm may represent a city in complex litigation under the following circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… Determine whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hewlett Neck – Financial Management (2022M-35)
… through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and $445,858 in …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. … funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… in a manner consistent with the procurement policy. Cash disbursements were properly supported and approved. The … $125,000. The Board has not sufficiently segregated cash disbursement duties and has not established adequate … policy and statutory bidding requirements. Ensure cash disbursement duties are adequately segregated and/or …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementFalconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds … excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Ordinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitNew York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension plans in the United … System (NYSLRS) members, retirees and beneficiaries. The Fund's mission, values and investment philosophy have … The New York State Common Retirement Fund holds and invests the assets of the New York State and …
https://www.osc.ny.gov/common-retirement-fundMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, … deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, … He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mHammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Comptroller DiNapoli Releases School Audits
… his office completed audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In … his office completed audits of the Avoca Central School District Fire Island Union Free School District Rome City …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Rockville Centre Union Free School District – Information Technology (2023M-140)
… management state that personal use is prohibited. As a result, the likelihood that a user’s Internet browsing … technology (IT) security awareness training. As a result, the risk that users will not understand their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m