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Lake Placid Central School District – Transportation State Aid (2023M-95)
… if officials do not properly file the aid applications with SED, taxpayers will also not benefit from the remaining … in this report. District officials generally agreed with our recommendations and have initiated, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Depew Union Free School District – Investment Program (2023M-77)
… the 2023-24 tax levy. Key Recommendations Comply with the District’s investment policy and develop … program procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Granville Central School District – Fund Balance (2016M-114)
… County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund balance policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… seven-member Board of Education, operates five schools with approximately 2,900 students. Budgeted appropriations … Key Recommendations Monitor and enforce compliance with travel and conference policies. Consider using US …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… helpers. Except for minor findings, which we discussed with District officials, we did not identify any material concerns or weaknesses with the completion, processing and filing of new employee …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Town of Warrensburg - Procurement (2014M-96)
… the quotes were obtained. The Town did not have contracts with all service providers. Key Recommendations Review the … Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that contracts are in …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Woodstock - Information Technology (2018M-211)
… disaster recovery plan. Employees were not provided with security awareness training. In addition, sensitive IT … to personnel who use IT resources. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Milan - Town Clerk/Tax Collector (2018M-257)
… and remitted to the Supervisor and Treasurer in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Union Vale - Payroll (2018M-31)
… sign time sheets as required. Key Recommendations Consult with counsel to determine whether to recover overpayments and … receive benefits. Town officials generally agreed with our recommendations and indicated they have taken, or …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Village of Corfu - Sewer Operations (2018M-133)
… capital and financial plans. Annually audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133City of Tonawanda - Information Technology (2018M-146)
… inventory of IT assets. City employees were not provided with IT security awareness training. In addition, sensitive … the IT policies are updated. City officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Department has not fulfilled its reporting requirements with oversight agencies such as the Internal Revenue Service … membership’s review. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTown of Westford - Financial Operations Oversight (2018M-196)
… records and as a result, did not provide the Board with the necessary information to assess the Town’s financial … position reports to the Board. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… that conference and travel expenditures are in compliance with the District’s travel policy. Consider revising the … the conference or training. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… The bank reconciliations we reviewed were timely and, with the exception of the payroll account, accurate. The … entry transactions. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… claims auditor approved the claims for these 12 purchases with supporting documentation that included confirming … policy procedures are followed. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mRandolph Central School District - Financial Management (2019M-232)
… Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … balance in the general fund. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232State Police Bulletin No. SP-104
… narrative descriptions for Fraternal Order Troopers Life (Code 311 ) and Fraternal Order Troopers IRA (Code 313 ). Background The Police Benevolent Association of … in Bargaining Units 07, 17, 18 and 62 with Deduction Code 311 and employees in Bargaining Unit 07 with Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andOpinion 2011-1
… or "corporation"). The issue arises in connection with questions concerning the individuals' status, by virtue … has entered into variously titled "services agreements" with each of the development corporations. Pursuant to these … for providing maintenance services in connection with a specific commercial development or property. Each of …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1