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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… activity is properly recorded and reported and that Co …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … through July 12, 2013. Background The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audits all District claims. Although the Board passed a resolution to pay claims that are allowed to be paid prior to audit, it also passed a separate resolution to pay other bills prior to audit that are not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsTown of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The … and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 … the District’s bank always has the current appointed check signers on record. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Chittenango Central School District – Information Technology (2023M-155)
… private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance … employees and other responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the … Central School District District Board of Education Board and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Oakfield-Alabama Central School District – Procurement (2024M-103)
… Central School District (District) officials complied with New York State General Municipal Law (GML) and District … Central School District District officials complied with New York State General Municipal Law GML and District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … what was purchased or whether the disbursements were for appropriate School purposes. During the period reviewed, … checks. The lack of adequate controls increases the risk for disbursements to be made for non-School purposes and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Cherry Valley – Financial Condition (2016M-212)
… Purpose of Audit The objective of our audit was to assess the Town’s financial condition and analyze the … health center’s activity and some costs are not allocated to the health center accordingly. Without planning for unexpected additional expenditures, the ability to continue operating the health center may be significantly …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… a code of ethics, it has not adopted purchasing and investment policies, as required by statute. The Board also … to perform such an audit. Key Recommendations Adopt an investment policy and a purchasing policy. Ensure that formal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … showing budget-to-actual activity to assist the Board in monitoring the District’s financial condition. Adopt an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… a budget-to-actual financial report to the Board at the start of the budget process, but not throughout the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… period January 1, 2012, to August 20, 2013. Background The Stanley Fire District, located in Ontario County, is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a five-member … all 264 payments totaling $122,007 made by the Company in 2012, including $7,250 for credit card purchases. We found …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… of our audit were to review the Town’s accounting records and reports, and assess the internal controls over justice court … to January 1, 2010, for our review of financial reports and justice court records. Background The Town of Carroll … of our audit were to review the Towns accounting records and reports and assess the internal controls over justice …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221State Agencies Bulletin No. 1843
… ATG Additional Pay ADL Benefits BEN Department Data DEP Direct Deposit DDP General Comments GCM General Deductions … RET Retro Pay ROP Salary SAL Salary Withholding SWH Self Service NPO Tax Data TAX Time Entry TIM Workers … the queries inform your Query Liaison. For easier agency access, the locked queries are now in a folder named LOCKED. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryPublic Safety Overtime
… In response to questions we’ve received from employers who … of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the … undersheriffs or regular deputy sheriffs engaged directly in criminal law enforcement activities that make up fifty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtime