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Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for … through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate from … Bohemia Fire District Purchasing and Employee Overtime Costs 2017M158 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158University Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfFranklin-Treadwell Fire District – Disbursements (2021M-16)
… over electronic transfers to ensure no one person can both initiate and approve electronic transfers. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Bay Shore Fire District – Time and Attendance Records (2017M-264)
… respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Danby Fire District – Claims Audit (2020M-149)
… claims to ensure purchases had supporting documentation and were proper District expenditures. Key Findings The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to … expenditures allowed by Town Law prior to Board audit and approval. Ensure all purchases have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… reports explaining the planned corrective action, audits are the effective management tools they should be. As … and recommendations. Our draft audit report tells you what we found based on our audit testing and what we … recognize that a formalized, well-thought-out CAP can take time for officials to develop. Nonetheless, officials may …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 94-26
… town taxes within the district. December 27, 1994 Patricia Lamb McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-94-26What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 2000-18
… service award program established by joint fire district to provide prior service credit for activities performed … FIRE PROTECTION AND PREVENTION -- Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- Fire Department and Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Copiague Fire District – Credit Card Purchases (2019M-98)
… ] Audit Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported … for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 … have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … training, they would have better positioned themselves to oversee the District’s financial activities, and ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program related, and allowable pursuant to the State Education Department’s … claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two … provides full-day preschool special education center-based and integrated programs to disabled children between the ages …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education … York City Department of Education (DoE), as well as other school districts and counties whose children are served by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … that Providers could exceed their maximum cost per child if they were serving significantly fewer children than their …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followOpinion 92-23
… the circumstances (1A Antieau, Municipal Corporation Law, §10.16). The term may not be so long as to "cede away control … (see 10A McQuillin, Municipal Corporations, §29.101; 10 McQuillin, Municipal Corporations, §28.42.35). …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Summitville Fire District – Financial Activities (2016M-395)
… officials established adequate controls to ensure that financial activity was properly recorded and reported and … The Board has established adequate controls to ensure that financial activity is properly recorded and reported and that … Summitville Fire District Financial Activities 2016M395 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLakeland Fire District – Travel and Conference Costs (2013M-145)
… Purpose of Audit The purpose of our audit was to examine the internal controls over travel … The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an … The purpose of our audit was to examine the internal controls over travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145