Search
East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOpinion 89-59
… operation and maintenance and capital expenses of a water district You ask whether a town water district may raise the cost of both operation and maintenance … by the imposition of water rates on the users of the water district. The district in question was established by a town …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Overview – Special 20- and 25-Year Plans
… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewVillage of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective … and bank account balances, to ensure that the Board is meeting its fiduciary responsibilities. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of … Napoli and Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background … $18 million in payments over the next five years compared to the $63 million received over the previous five years. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. … adequate policies and procedures to ensure receipts from all events were deposited, and the treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Wappingers Falls – Board Oversight (2023M-70)
… [read complete report – pdf] Audit Objective Determine whether the Village of Wappingers … Report (AFR) was properly filed, as required. Annually audit the Treasurer’s records, as required. Adopt a multiyear capital plan. Maintain capital project records, including written …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70LaFargeville Central School District – Information Technology (2021M-192)
… with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State … Town Law (Town Law) Section 123. The issues identified may have been detected if the Supervisor presented his accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Butler – Financial Management (2024M-119)
… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Volney – Financial Operations Oversight (2024M-93)
… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … Law. The District did not always use competitive methods when procuring goods and services. The District did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375State Comptroller DiNapoli Releases Municipal & School Audits
… County) The former and current clerk-treasurers did not prepare or maintain complete, accurate or timely … accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … board-adopted budgets made it appear the district would have budget deficits requiring fund balance to be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Ordinary Death Benefit – Career Plan
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … active (not retired) members generally are not entitled to a montly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … at least one year of service since last joining the Retirement System and your death occurs: While you are on the … extended for an additional two years) following the last date you were paid on the payroll, provided your employment …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit