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Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Department is located in the Town of Ausable in Clinton County. The Department, which provides fire protection and … Key Findings Department officials did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire Police …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Retiring with an Outstanding Loan – State Police Plan
… Tier 2 Members If you retire with an outstanding loan, the annuity portion of your … The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of retirement (service or …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanUnified Court System Bulletin No. UCS-130
… Purpose To notify agencies of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkTown of Marbletown – Financial and Capital Planning (2017M-234)
… and a reserve policy to ensure that financial resources are available to provide funding for replacing vehicles, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Village of Blasdell – Purchasing (2017M-195)
… approximately $82,400 showed no evidence of proposals or quotes. The purchasing policy contains inconsistent … for quotes and does not address professional services or quotes above $10,000 but below competitive bidding …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195State Agencies Bulletin No. 1187
… John Telisky at the NYSCOPBA Office at 518-427-1551 ext. 240. … To notify agencies of an automatic Dues and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationJefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Worcester Central School District – Unassigned Fund Balance (2016M-1)
… is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 … Services consists of 18 component school districts and operates at three campuses. BOCES is governed by a … personal Internet usage. The rooms housing the IT servers and infrastructure did not have safeguards to track access …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationParishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… of District controls over the collection of retiree health insurance contributions for the period July 1, 2014 through … us he has not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be adjusted. Key Recommendations Segregate duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were not audited or approved prior to payment. As a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90East Meredith Rural Fire District – Financial Activities (2021M-26)
Determine whether the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls over cash receipts and disbursements
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26