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Village of Elmira Heights – Claims Auditing (2024M-44)
… totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s procurement … a thorough and deliberate audit of all claims. Ensure quotes are obtained and attached to the claims to help ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Seaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of East Greenbush – Justice Court Operations (2016M-60)
… June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which is governed by an elected five-member Town Board, maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Camden Central School District – Financial Condition (2016M-51)
… July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town … Camden Central School District Financial Condition 2016M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Babylon Union Free School District – Financial Condition (2015M-323)
… did not have proper documentation for the establishment and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Albion Central School District – Budgeting (2016M-80)
… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Town of Saugerties – Justice Court Operations (2015M-47)
… analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Minden – Budgeting (2014M-366)
… estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales … of sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for … to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall general … The Company entered into an agreement with a Board member for work performed at the Company’s firehouse for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Ontario County. The District, which operates two schools with approximately 1,580 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mOtselic Valley Central School District – Capital Project (2015M-263)
Otselic Valley Central School District Capital Project 2015M263
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Fishers Island Waste Management District -- Purchasing (2015M-292)
… officials did not always use vendors who provided the best price and did not provide adequate documentation to …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The District’s …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… in customers being underbilled by $1,703. Delinquent customer accounts did not always include late payment … that late payment penalties are applied to all delinquent customer accounts in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Opinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to investigate … has authority to make inquiry into allegations of misuse of town highway equipment by highway department laborers and …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… comprehensive and transparent information. The final user to approve a voucher prior to submittal to the Office of … department head. Business Units should refer to Section 4.B – Certification of Vouchers of this Chapter, for more … (where applicable). Business Units should refer to Section 4.E – Addressing Electronic Invoices that Fail Voucher Build …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleThe Economic Impact of the Great Outdoors
… encompassing 350,000 acres and providing hiking trails, boat launches and campgrounds as well as beaches, pools and …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsOpinion 90-10
… be expected to result in injury and damage to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457), including …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Member Contributions
… of public service. Annualized Wage or Actual Earnings Contribution Rate $45,000 or less 3.00% $45,000.01 to $55,000 … the special plan are not required to contribute. The contribution rates for Tier 6 members covered under the … the Election to Make Voluntary Contributions (RS5379) form . File the election form with their payroll office. Your …
https://www.osc.ny.gov/retirement/employers/member-contributions