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Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… of bonding insurance for any Board member, official or employee responsible for using credit cards. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… prepare District budgets in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the … on reasonable assumptions using historical trends and/or actual expenditures. Review guidance regarding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93County of Rockland – Budget Review (B6-16-19)
… of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… School’s charter states that checks over $5,000 must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the Treasurer as …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLiberty Central School District – Budget Review (B4-14-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Ilion – Information Technology (2015M-34)
… policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… law by either adopting a local law to override the tax cap or lowering the budget totals to be within the allowable levy …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Trumansburg Central School District – School Lunch Operations (2015M-171)
… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Rockville Centre Union Free School District – Information Technology (2023M-140)
… that may compromise data confidentiality, integrity or availability is increased. Fifteen network users (41 … (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations Monitor network … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… did not provide proper oversight of disbursements or ensure the required AUDs were filed with the Office of the … did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a … Town checks properly signed. Compare checks to abstracts or certified payrolls and review and approve all transfers. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Olive – Claims Processing and Information Technology (2012M-223)
… processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Monticello Joint Fire District – Fiscal Operations (2017M-80)
… established the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a … such as reviewing bank reconciliations, bank statements or canceled check images on a monthly basis are performed. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Endicott – Budget Review (B4-14-7)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Wyandanch Union Free School District – Budget Review (B21-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Cortlandville – Fuel Purchases (2012M-171)
… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171East Ramapo Central School District – Financial Condition (2013M-141)
… the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these budgetary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Village of Hempstead – Budget Review (B7-16-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Opinion 89-32
… officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … provides an exception from the provisions of section 801 for contracts which were entered into before a municipal … contracts. Also, section 802(1)(d) provides an exception for the purchase by a municipality of an interest in real …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… payment goes down. With a refinanced loan , you add the new loan amount to your existing balance and refinance the entire amount as one new loan. The minimum repayment amount for a refinanced loan …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributions