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Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardTown of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Prattsburgh Central School District – Financial Management (2020M-108)
… Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials … the District’s financial condition. Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Machias – Supervisor’s Financial Duties (2021M-98)
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank reconciliations. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Jefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders or notify the court when a probationer violated the court order. As a result, … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Annual Financial Report Filing Deadlines
… resulting from the 2020 US Census population data. Changes in due dates are effective beginning Fiscal Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all … Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or in a …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesGardiner Fire District – Length of Service Award Program (2013M-265)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, … approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal … did not obtain an annual independent audit of the LOSAP as required. Key Recommendations Amend the Point System …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Opinion 91-26
… with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board of trustees … to perform services in connection with the construction phase of the project once voter approval of the project was … 802 is applicable. Under General Municipal Law, §800(3), a municipal officer or employee has an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-91-26XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… (Orange County) The former clerk did not properly account for, report, deposit, record and remit all collections to the … tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, … leave accrual benefits were not clearly authorized. The highway superintendent was incorrectly paid $6,015 in …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-4
… be guided by this code of fair procedure. March 1, 1995 Charles E. Drake, County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Ordinary Death Benefit – New Career Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitBatavia City School District – Financial Condition (2016M-160)
… transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Kings Park Central School District – IT Asset Management (S9-22-13)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… annual inventories were not conducted, network hardware storage locations were not secured, and officials did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background … Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed budget …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272