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Fonda-Fultonville Central School District – Payroll (2015M-118)

… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… Education Law. The Board should ensure that this designee does not sign checks on a regular basis, but only in the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Town of Western - Supervisor’s Records and Reports (2022M-184)

… and the transparency of Town financial operations is diminished. The Supervisor did not: Provide adequate …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Village of Pomona – Financial Condition (2015M-272)

… rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272

Village of East Hampton – Information Technology (2015M-187)

… Purpose of Audit The purpose of our audit was to determine if … and provided excessive access right to the financial and real property tax software. The Board has not adopted a …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Cost-of-Living Adjustment – Divorce and Your Benefits

… payments as intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a … the COLA, the DRO must be drafted to reflect that intent . If a DRO awards an ex-spouse a flat dollar amount, a COLA … Retirement and Social Security Law Section 78-A (g) does not permit a non-spouse option beneficiary to receive a …

https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Oakfield-Alabama Central School District – Budgeting (2016M-172)

… reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172

Cicero Fire District – Financial Condition (2023M-132)

… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Village of Morris – Fund Balance (2017M-58)

… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …

https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58

Selected Aspects of Discretionary Spending

… to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings and …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Graded Rates – Contribution Stabilization Program

… rate will increase/decrease by 1 percent in the direction of the System average rate. If the gap is less than 1 …

https://www.osc.ny.gov/retirement/employers/csp/graded-rates

State Agencies Bulletin No. 238

… To explain OSC and agency procedures when filled positions are abolished or inactivated by the Department of Civil Service Affected Employees Employees who are being paid from …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positions

XVI.3 Overview – XVI. Financial Reporting

… fund structure maintained or tied in with the SFS. It does not apply to the independent public benefit corporations …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overview

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Purpose of Audit The purpose of our audit was to determine whether … Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. … which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … total approximately $900,000. Key Findings The Board has not established policies and Library officials have not documented procedures for handling and recording …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Town of Saugerties – Information Technology (2015M-117)

… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

… 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. … elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29