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Overview – 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)
… Develop written policies and establish procedures for the cash collection process. Ensure water and ambulance …
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)
… was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March … there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement with … the duties of initiating, authorizing and recording wire transfer transactions are adequately segregated. Include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overConnetquot Public Library – Cash Disbursements (2017M-125)
… The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash … with petty cash and reduce the petty cash account to the lowest practical amount. Ensure that POs are prepared and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Massena Central School District – Financial Condition (2016M-21)
… Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review current EBALR …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… Recommendations Ensure District inventory records contain all information as required by the Policy. Update inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18North Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … network user accounts. Properly manage permissions for 517 user accounts in the student information application …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Addison Central School District – Financial Condition (2016M-30)
… The District’s school lunch fund balance exceeded federal regulations. The Board and District officials have not … excess school lunch fund balance to adhere to federal regulations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … and accountabilities. Prepare and provide proper receipts for all money collected. Conduct a thorough annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Andes Central School District – Financial Management (2013M-250)
… The District is governed by a Board of Education, which has five elected members. The District's budgeted … properly managing the District’s fund balance levels. They have appropriated funds they have not used in four of the … Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Erie County Probation Department – Restitution Payments (S9-20-11)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order, or … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Town of Oyster Bay - Financial Condition Management (2020M-74)
… need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance … unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesCity of Cohoes – Purchasing (2014M-192)
… is governed by the City Council which comprises an elected Mayor and six elected councilpersons. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNew Hope Fire Department – Board Oversight (2017M-298)
… Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire protection services in the Towns of Niles and Sempronius. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Rutland Fire District – Board Oversight (2017M-262)
… District is a district corporation of the State, separate from the Town of Rutland in Jefferson County. The District, … and canceled check images. The Board did not audit all claims before payment. The Board did not annually audit … statements and supporting documentation. Audit and approve all claims before payment. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262