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Pavilion Central School District – Claims Audit (2024M-108)
… million for payment. We identified more than one concern with numerous claims. 152 claims totaling more than $1 … have documentation to demonstrate that officials complied with the Board-adopted purchasing policy that required the … claims audit process. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Keene – Records and Reports (2024M-27)
… a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the … and timely accounting records and provide the Board with adequate monthly financial reports. Prepare and review … specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… payments and health insurance buyouts in accordance with contractual agreements. Of the 46 separation payments we … supporting documentation and are disbursed in accordance with applicable Collective Bargaining Agreements (CBAs). City officials agreed with our findings and recommendations, and indicated they …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… projects, and it entered into four sublease agreements with businesses. Key Findings The Board has not established … to monitor projects and subleases and ensure compliance with agreement terms. Enforce recapture provisions if a … sublessee does not meet performance expectations or comply with project or sublease agreement terms. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… 17 years ago. District officials were unable to provide us with formal documentation of the establishment of this … an annual audit of the Treasurer’s records or contract with an independent auditor to perform such an audit. Key … Audit the Treasurer’s records annually or contract with an independent auditing firm to do so. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … in negotiation. The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and … deficit over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Kendall Central School District – Capital Project (2017M-194)
… in Monroe County. The District, which operates two schools with approximately 695 students, is governed by an elected … District officials did not develop or provide the public with a formal project plan detailing the scope and related … funds remained. Key Recommendations Provide voters with specific information on what will be included in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, … five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Falconer Central School District – Financial Management (2016M-146)
… County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess … to other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Belfast Central School District – Procurement (2016M-317)
… 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea … which operates one school with approximately 340 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… officials have not entered into contractual agreements with the Onondaga County Sheriff’s Office deputies who … and receipts. Key Recommendations Compare payroll reports with employee time records when certifying payrolls to ensure … entering into contractual agreements for security services with the officers detailing the terms, services and the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Smithtown – Departmental Operations (2017M-66)
… through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected five-member Town Board. General …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Background The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… that include hours worked. Five employees were credited with leave time valued at $22,602 to which they were not … forms for both advance requests and documented absences with the signature of the employee and direct supervisor. … annually prior to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Livonia – Justice Court (2015M-76)
… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… the bookkeeper. The Supervisor could not provide the Board with sufficient monthly financial reports to allow it to … file the required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual … Ensure that the Town’s annual financial report is filed with OSC and the Town Clerk within the required time limits. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Credit for Previous or Military Service – New Career Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-service