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Gates Fire District – Audit Follow-Up (2024M-10-F)
… Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … the Gates Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fSouthold Union Free School District – Claims Processing (2013M-183)
… appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that … Town assets and maintained complete, accurate and reliable inventory records. As a result, 47 Town assets totaling … improve their practices over disbursements and asset and inventory management. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District is governed by an … Commissioner elections prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and … raises and employees that receive raises are documented in the Board minutes along with the amounts of the raises. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… prior authorization to work overtime, Town officials do not have adequate assurance that the hours submitted by … budget. Develop written policies or procedures regarding how hours worked are to be recorded consistent with CBA …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… The Board did not properly audit claims and ensure that payroll procedures and payments were appropriate. Key Recommendations Maintain adequate accounting records, including revenue and expenditure … someone other than the Secretary-Treasurer to review payroll reports and confirm that they agree with the time …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… State, distinct and separate from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Hampton Bays Union Free School District – Claims Processing (2013M-333)
… and reviewed 25 claims, totaling $154,909 to determine if purchase orders were issued prior to the ordering of the … District purposes and audited prior to payment. However, purchase orders for 10 of the 25 claims totaling $50,859 were confirming purchase orders which were prepared after the invoice was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… May 31, 2013. Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin … rights) to the financial application, we found that the School Business Executive has been granted administrative … Ausable Valley Central School District Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedVillage of Hempstead -- Budget Review (B7-15-7)
… of May 31, 2005. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue … The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Other Bulletin No. 58
… position between 04/01/2021 and 03/31/2022. There is no minimum service requirement following the employee’s … be submitted as soon as possible but must be received no later than 07/05/2021. Please email completed Correction … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… position between 04/01/2020 and 03/31/2021. There is no minimum service requirement following the employee’s … be submitted as soon as possible but must be received no later than 07/06/2021. Please email completed Correction … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… York Office of the Federal Bureau of Investigation ("FBI") and Scott J. Lampert, Special Agent in Charge of the New York Office of the U.S. Department of Health and Human Services, Office of Inspector General ("HHS-OIG"), … charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY SPINA with participating in a widespread health …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 91-53
… for local law when paying additional compensation to town board members and highway superintendents) TOWN LAW, … salaries at an amount greater than other board members who do not have such additional assignments. The salary … in reply to your letter asking whether town board members who serve as "recreation commissioner" and "water …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Other Bulletin No. 51
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … State Loan 428 Dependent Care 433 Total Unemployment Ins Owe 500 Medicare Deficiency 501 Social Security Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andAbout the Academy
… safeguard public assets and find new ways to deliver services more efficiently. Meet the Trainers Executive Staff … then, he has been presenting at many local government conferences and at OSC’s accounting schools as part of the … and management course; and served as a certified military financial planner. Dan graduated with honors from the …
https://www.osc.ny.gov/local-government/academy/about-academyControls and Management of the Unemployment Insurance System
… more than threefold during State fiscal year 2020-21, nor could they provide information on certain performance …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-system