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Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… corporation with approximately 35 members, governed by an elected nine-member Board of Directors. The Department, … that an adequate, documented annual audit is completed by the audit committee. Prepare an annual budget. … Fair …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… Key Findings The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit … to show that they obtained the required number of bids, quotes or request for proposals (RFPs) for seven …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Hewlett Bay Fire District
… The Board has not adopted policies and procedures for remote access and breach notification. The District does not … IT policy. Establish a policy for controlling remote access and adopt a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtCortland County – Public Water Supplies (2016M-318)
… supplies (PWS) for the period January 1, 2015 through May 13, 2016. Background Cortland County is located in the … not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Board provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, … Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165McGraw Central School District – Fund Balances (2017M-248)
… McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 … Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248CUNY Bulletin No. CU-423
… Agencies will continue to access the General Deduction CD (Agency) page and enter Deduction Codes 438 (CUNY Pre Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programAccess-A-Ride Accident Claims (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( … initially increased, but decreased between 2010 and 2012. In regards to the actions the Paratransit Division and … we found that for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper … for allowable exceptions under Town Law prior to an audit by the Board. Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… and has a population of about 2,250. The Town is governed by an elected five-member Town Board. Budgeted appropriations … receipts when this information is not documented by computer. Ensure that tax collections are remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131State Agencies Bulletin No. 1526
… the data: Treat the EmplID as a confidential identifier Do not publish the NYS EmplID on training rosters or sign in sheets that others can see Do not use the NYS EmplID as an ID or a password in any online systems Do not leave printouts with employee data on a shared printer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemOlean City School District – Financial Management (2016M-210)
… schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $2.3 million. With unused appropriated fund … fund balance exceeded the statutory limit of 4 percent by approximately $1.1 million each year. The reserve plan not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Rochester Academy Charter School – Purchasing (2013M-144)
… County. The oversight for school operations is provided by the Board of Trustees which comprises five members. The … disbursements were for school purposes, properly supported by a detailed original receipt, and, where applicable, to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Accounts Payable Advisory No. 52
The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Challenging a Determination – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationCredit for Previous or Military Service – Article 14 Benefits
… or military service. It is very important that you claim all the service credit you are entitled to receive as … your eligibility and the cost, if any, please send us a copy of your Certificate of Release or Discharge from … For reinstatement to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a Former Tier 1 or 2 …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceVestal Central School District – Fund Balances (2017M-91)
… Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District … did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 million (38 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91