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Central Islip Union Free School District – Financial Management (2013M-380)
Central Islip Union Free School District Financial Management 2013M380
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Tompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if performance … being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Franklin County – Fiscal Stress (2013M-252)
… our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background … Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … as the Chairman. The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Roxbury Central School District – Financial Condition (2013M-207)
… officials had to transfer moneys to the District’s reserves, which now total $4 million. Some of these reserve … unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … Ulster and Sullivan counties. The District is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171State Agencies Bulletin No. 1321
… by the Police Benevolent Association of New York State in Bargaining Unit 31 Effective Date(s) Paychecks dated April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1321-police-benevolent-association-new-york-state-dues-and-agency-shop-feeWalden Fire District No. 2 – Purchasing (2017M-204)
… in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, distinct and separate … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $501,784. Key Finding District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Green Island Power Authority – Electric Billing and Collection (2015M-137)
… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulations (NYCRR) clearly defines the reporting process for elected and appointed officials and ensures they receive … credit. In August 2015, this regulation was revised for officials who begin a new or subsequent term on or after January 1, 2016. Among …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesLyon Mountain Fire District – Cash Disbursements (2017M-2)
… was to determine whether cash disbursements were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Hauppauge 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 … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available … Fire Districts September 30 These data sets are updated on a quarterly basis for 5 years after the original release date. Data for …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesFire Island Union Free School District – Leave Accruals (2015M-289)
… if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.6 million. … time. Key Recommendation There were no recommendations as a result of this audit. … Fire Island Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andHeuvelton Central School District – Payroll (2016M-322)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, … $13.3 million. Key Finding The District’s procedures for payroll processing and payroll review and certification were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-3222022 Virtual Lunar New Year Celebration
… DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with prominent Asian … hosts one of the largest Lunar New Year celebrations in the State, drawing thousands of people to the area for its … DiNapoli's Economic Report on the Greater Flushing Area In recent years, Asian communities have faced rising hate …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationFalconer Central School District – Financial Management (2016M-146)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued … amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Whitney 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. … advisors followed the established, informal procedures. A faculty advisor improperly deposited the money from a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mPenn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … Superintendent for Business did not always review accrued vacation leave payments. Key Recommendation Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… claims are audited in a timely manner, properly supported and for legitimate District purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242