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Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351State Comptroller DiNapoli Releases School District Audits
… Free School District – Extra-Classroom Activity (ECA) Funds (2021M-181) Unapproved ECA clubs were operating in the … establish an adequate accounting system for the district’s funds. As a result, district officials cannot ensure that …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Wyoming County – Selected Financial Activities (2015M-94)
… for office space with a private developer. The procurement policy does not provide clear guidance for procuring and … awarding professional service contracts or contracts for insurance coverage. County officials have not adopted … making major financial commitments. Revise the procurement policy to ensure that it provides clear guidance for …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Tapestry Charter School – Procurement (2017M-203)
… and services for the period July 1, 2015 through July 26, 2017. Background The Tapestry Charter School, located in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203More About This Retirement Plan – State University Police Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 … the State of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… Westbury Union Free School District Financial Condition and Overtime 2018M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBroome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Wainscott Common School District - Financial Condition (2018M-237)
… Board and District officials effectively managed general fund balances. Key Findings Unrestricted fund balance totaled approximately $2 million on June 30, … The District’s budgeting practices included appropriating fund balance not needed to fund operations and adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Locust Valley Central School District – Competitive Quotes (2016M-131)
… The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, … approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted … measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Vendor File Advisory No. 13
… Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective immediately, agencies should …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 million. Key Findings District … more fund balance than was needed over the five-year period ending June 30, 2015. The District overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Partial Lump Sum Payment – Special 20- and 25-Year Plans
… be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104New York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Tax …
https://www.osc.ny.gov/state-agencies/payrollFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… action. Appendix B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over … 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger … 2014 totaling $266,000. Key Recommendation Work with County officials and other municipalities within the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations … create fundraising reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93