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Groton Central School District – Cash Management (2020M-124)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Tier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit up to 36 years. Alternative Death Benefit If you die while in service, but after having become eligible to retire, an alternative death benefit may …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsEast Moriches Union Free School District – Claims Processing (2016M-273)
… through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, … direct authorization or supervision. … East Moriches Union Free School District Claims Processing 2016M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… financial operations for the period of January 1, 2010 through December 3, 2013. Background The Plymouth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave accruals for the … 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Carle Place Water District – Procurement (2014M-18)
… The Carle Place Water District is located in Nassau County and is governed by the Board of Commissioners, which … contracts only after soliciting competition. Monitor and enforce compliance with the District’s procurement policy …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were made for proper … documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2State Agencies Bulletin No. 1973
… Purpose The purpose of this bulletin is to notify agencies that the … Affected Employees Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… policies or implement any procedures governing debit card use or review or approve any card-related transactions. Key Recommendations Provide … reviewing financial records. Review and approve all debit card transactions before card purchases are made. … Stony …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller … Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII – State Revenues and Appropriated …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesElba Fire Department – Controls Over Financial Activities (2014M-286)
Elba Fire Department Controls Over Financial Activities 2014M286
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Franklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Carle Place Union Free School District – Payroll (2016M-69)
… through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of North … prior to the payroll being processed. … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Stillwater Central School District – Payroll (2017M-104)
… Purpose of Audit The purpose of our audit was to determine whether District employees received only the salaries and benefits to which they were entitled for the period July 1, 2015 … The Treasurer was paid for leave time she was not entitled to valued at $4,070. Key Recommendation Continue to develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. … Pocatello Fire District Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsPittsfield Fire District – Board Oversight (2016M-305)
… Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period January 1, 2013 through … The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m