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Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … Determine whether Greenwood Lake Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsHolland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Afton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18State Agencies Bulletin No. 1436
… tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR is subject to … taxes. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll … CSEA CSEA participants are informed of the taxability upon enrollment in the program. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015CUNY Bulletin No. CU-412
… The increase is pursuant to the 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One dated August 6, … from Carmelo Batista, Jr. dated August 10, 2010. Agreement Provisions The 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One provides for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyState Agencies Bulletin No. 1522
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR is subject to all applicable withholding … to affected PEF participants informing them of the tax implications. CSEA CSEA participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Rhinecliff Fire District – Board Oversight (2024M-154)
… adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Livingston County Probation Department – Financial Operations (2016M-404)
… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… does not maintain a record of daily cash balances in the checking and savings accounts and cannot perform monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… 2013 totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… each year, or an annual report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 … year 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies that collectively make up the City of Hudson … companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… 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 June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … and did not deposit all moneys received intact and in a timely manner. The Board did not provide adequate … that the Clerk deposits all cash receipts intact and in a timely manner. Adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159