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Conesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board did not adequately segregate the Treasurer’s duties or implement sufficient compensating controls. The … Key Recommendations Adopt an adequate system of internal controls, including policies and procedures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46SUNY Bulletin No. SU-72
… To amend processing instructions stated in P-Bulletin SU-70 . Salary Limitations The Across the Board Discretionary … remains unchanged. Employees in an eligible bargaining unit must be on the payroll March 28, 2002 and active on April 10, 2002 at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-72-salary-limitation-suny-managementconfidential-mc-acrossWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is … card transactions reviewed did not have documentation to support purchases made. Expense reports for travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… to payment. The Board has not adopted a code of ethics as required per statute. The Board did not ensure that the …
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)
… of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the … in the Town of Livonia in Livingston County and provides fire protection services to the Town. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Orange Lake Fire District – Budgeting Practices (2015M-146)
Orange Lake Fire District Budgeting Practices 2015M146
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146CUNY Bulletin No. CU-377
… Engineer, verification of the defaulted amount is required when a Job Data change (i.e. Hire, Pay Rate Change) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-368
… and Agency Shop Fee increase. Affected Employees Employees in the skilled trade titles of Oiler (CUNY), Stationary … by International Union Operating Engineers, Local 30 in Bargaining Unit T2 Effective Date Paychecks dated May 7, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-andHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… and manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money … $448,000 in investment income, or $343,000 more than the $105,000 earned during our audit period. Officials did …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Baldwin – Claims Auditing (2023M-113)
… dollar amount reviewed) did not contain evidence that the required competition was sought. Nine claims totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Upper Jay Fire District – Board Oversight (2023M-24)
… audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Clarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Tuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. Paid 15 employees … overtime may be incurred, and the documentation required to support the time worked. Implement procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Lancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37North Syracuse Central School District – Professional Services (2022M-34)
… competition when procuring professional services, as required by the policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34CUNY Bulletin No. CU-157
… Engineer, verification of the defaulted amount is required when a Job Data change (i.e., Hire, Pay Rate Change) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-157-dues-and-agency-shop-fee-increase-local-30-internationalCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… City officials do not ensure that firefighters work their required annual hours. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298West Islip Union Free School District – Financial Management (2022M-40)
… Use overfunded reserves to benefit District residents as required. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Cobleskill – Budgeting (2023M-138)
… include fund balance estimates with a breakdown by fund as required. Key Recommendations Adopt budgets that contain …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138