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Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Rushford - Procurement (2020M-43)
… quotes prior to being made. The Town’s procurement policy does not require the solicitation of competition, such as …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Forestburgh Fire District – Financial Activities (2015M-203)
… did not maintain adequate accounting records. The Board does not perform the required annual audit. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Bovina Fire District – Fund Balance (2015M-138)
… not formally established capital reserves. The District does not have an equipment replacement schedule and there is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member … does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp without …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… an annual financial report with OSC since 2008. The Board does not audit the financial records annually. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Your Membership Tier – Special 20- and 25-Year Plans
… plan election. This publication does not cover benefits for Tier 1 members or Tier 3 members covered under Article 14. If you are a Tier 1 or Tier 3 (Article 14) … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Opinion 98-3
… in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner to the office of town comptroller, by itself, does not …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2001-11
… corporation doing business with fire district not relevant for purposes of section 801 of the General Municipal Law) -- … in contracts between the fire district and corporation for the sale of radios to, and the repair of radios for, the fire district if, as assistant chief, he or she does …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssTonawanda City School District – Financial Management (2016M-370)
… Ensure that unrestricted fund balance at fiscal year-end does not exceed the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… inmates’ eligibility for UI benefits. Key Findings NYSDOL does not have complete and accurate inmate records, which …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… period July 1, 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of … Rye Neck Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Southern Cayuga Central School District – Financial Management (2015M-224)
… The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Eden Central School District – Payroll (2017M-11)
… payroll procedures since October 2011. The Director does not adequately review the accuracy of payroll, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… $56 million. Key Findings BOCES’ purchasing policy does not clearly describe if there are any conditions or …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Ellicottville Central School District – Purchasing (2014M-177)
… million. Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Hartford – Online Banking and Information Security (2016M-385)
… 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population of … Town of Hartford Online Banking and Information Security 2016M385 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385