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Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial … consists of five elected members and is responsible for the District’s overall financial management. The … were appropriate. Key Recommendations Maintain adequate accounting records, including revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District … contract for, an annual audit of the Treasurer’s records. While the Treasurer maintained cash balances showing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3State Agencies Bulletin No. 954
… inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the … This premium shall be paid on a bi-weekly basis each school year during which the mentor is actively involved in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … and Be eligible for primary Social Security disability benefits. The Benefit If approved, this is a benefit equal to …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access … District personnel could not provide documentation to show justification and authorization for the 48 grade … access. Key Recommendations Require documentation to be retained to show who authorized grade changes and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… in Monroe County. BOCES delivers more than 80 education and administrative services to its component and participating districts and is governed by a 10-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… received monthly budget status reports throughout the year, but did not address negative balances in budget line …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Southold Union Free School District – Claims Processing (2013M-183)
… 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, … orders to emergency situations. … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St LawrenceLewis Board of Cooperative Educational Services BOCES officials properly monitored and accounted for Information Technology IT assets
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the Board of … The School has a policy entitled "Fingerprint Process" in their Onboarding Guide, which stated that "All school … must be fingerprinted before they are authorized to work in a school in New York State." We requested documentation to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had … Franklin Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedNon-Emergency Patient Transportation Services (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Non-Emergency Patient … is the largest municipal hospital and health care system in the country. HHC operates 11 acute care hospitals, four … to patients who require non-emergency transportation for healthcare-related services. These services must be …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followPersonal Income Tax Refunds
… in the following table: Reason for Stopping Refunds Number of Refunds Dollar Value of Refunds Taxpayer claimed … refundable credits based on incorrect information, such as fake or inflated number of dependents or understated income 7,465 $24,766,106 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsVillage of Sinclairville – Water Operations (2014M-362)
… five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations totaled $399,464 and water …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oswego County – County Bridge Maintenance (S9-13-8)
… operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2