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Woodgate 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-2014mCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … with our recommendation and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… and the related reconciliations and canceled check images. The Board did not complete, or contract with an … and the related reconciliations and canceled check images. Ensure that the Treasurer’s financial records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsAltona Fire District – Claims Auditing (2016M-162)
… The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Madison 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-41Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices … separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls … State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an … that officers and employees comply with the District’s procurement policy. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mLowville Academy and Central School District - Claims Audit Process (2019M-154)
… claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not … Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s responsibilities. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mState Agencies Bulletin No. 1884
… the Payroll Retirement mailbox. … State Agencies Bulletin No 1884 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesState Agencies Bulletin No. 1979
… bulletin is to notify agencies of the maximum salary limit for members of ORP Tiers 1 through 5 for calendar year 2022. Affected Employees Members of ORP … of the Internal Revenue code, providing dollar limitations for benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Tompkins County – Solid Waste (2014M-336)
… Background Tompkins County is located in the Southern Tier and has a population of approximately 101,500. The County is … various programs to divert waste from the landfill and monitors program effectiveness by tracking results at …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls … Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of … not established adequate internal controls over the School’s IT system to ensure the School’s computerized data and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Western Sullivan Public Library – Library Operations (2015M-156)
… Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the Village of Sidney, … to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of Directors. The … for cash disbursements and receipts and that documentation is maintained for all disbursements and cash receipts. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSaratoga 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 … department heads to indicate that the goods and services being billed for have been received. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures for providing retiree health … Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Bay Shore Fire District – Time and Attendance Records (2017M-264)
… that all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and signed by employees, their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations for the period January 1, 2013 through March 4, … when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166