Search
Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… of Audit The purpose of our audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Cortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Hortonville Fire District – Financial Reporting (2014M-188)
… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. … Hortonville …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188School District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of … Key Findings Incompatible duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to … totaling $7,620 for 494 bills during the eight quarters we reviewed. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Norwich City School District - Fund Balance Management (2018M-198)
… fund balance deficit. Ineffectively budgeted each year for various known expenditures and revenues. Developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198City of Binghamton - Water System Cybersecurity (2018M-152)
… to stay updated on system cybersecurity threats. Prevent or monitor public disclosure of information that could … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152CUNY Bulletin No. CU-201
… Purpose To explain the procedures for processing the June 2004 Uniform Allowance Payment. … Agreement, Section 9 provides a Uniform Allowance Payment for the titles listed above. Refer to the attachment for eligibility requirements. Effective Date Checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-201-june-2004-uniform-allowance-paymentSullivan County Community College – Information Technology (2017M-123)
… audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. Background Sullivan County … New York system. The College is governed by an appointed 10-member Board of Trustees. Budgeted IT appropriations for … year totaled approximately $664,000. Key Findings Over 100 user accounts that were no longer needed were not …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Town of McDonough – Financial Operations (2017M-120)
… Town officials did not always ensure that purchases were at the best prices and disbursements were for proper Town … valid charges and that the goods and services are procured at the lowest costs. … Town of McDonough Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate … and update the bylaws, or adopt policies and procedures, to establish internal controls and provide guidance for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Walton Fire Department – Financial Operations (2017M-242)
… documented. Key Recommendations Ensure all transactions are entered into the accounting records. Prepare and review …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Bay Shore Fire District – Time and Attendance Records (2017M-264)
… that all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and signed by employees, their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… with it its procurement policy and applicable statutes for the period July 1, 2015 through April 30, 2017. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $13.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsCUNY Bulletin No. CU-437
… earnings codes as identified by CUNY: HPE Holiday Pay-1.0 CUNY Skl Labor HPG Holiday Pay-2.0 CUNY Skl Labor LT3 Lost Time Hourly LTO Lost Time … Override OTO OT Override Q11 Overpaid in 2011 RGH Regular Pay Hourly Employee SA3 Saturday Adjustment Override SA4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesState Police Bulletin No. SP-152
… contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail at [email protected] . Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundBecoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … an En-Con police officer. Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitNorth Babylon Union Free School District – Financial Condition (2016M-32)
… officials employed budgeting practices resulting in fund balance appropriations that were not needed. The Board … represent the District’s actual needs. Ensure that reserve fund policies outline the need for established funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32