Search
Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsReporting Workers' Compensation Benefits – Legacy Reporting
… please call 866-805-0990 (press 1 to access the employer menu). Rev. 2/20 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by employers. Costs to administer the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Alfred – Incompatible Duties (2021M-99)
… appointed the Town Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, … Ensure that an annual audit of the Supervisor’s records is conducted. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringFonda-Fultonville Central School District – Reserves Management (2021M-157)
… transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a reserve fund policy there is a risk that the District may overfund reserves which can …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… written procedures to help ensure PPSI on MCDs is adequately protected, which outline proper access, … of PPSI stored on electronic devices, and ensure this list is updated on an ongoing basis. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Key Recommendations Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure overtime hours are …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124East Islip Union Free School District - Financial Condition Management (2020M-24)
… However, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Chenango Valley Central School District -- Budget Review (B19-4-2)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Orange Lake Fire District – Budgeting Practices (2015M-146)
… April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves approximately 10,650 residents, is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located … the Town of Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of … to provide fire protection services. The Department is governed by an elected five-member Board. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… 29, 2014. Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and … the Town pursuant to a written agreement. The Department is governed by a Department President and a five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… that each claim be properly supported by a detailed invoice, receipt or other documentation to prior to payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and … $33,209 for 2012. Key Findings The Board’s code of ethics is inadequate and the President did not provide written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Town of Ticonderoga – Financial Records and Reports (2015M-301)
… through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is governed by an elected five-member Town Board. The …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301