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Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Purpose of Audit The purpose of our audit was to examine the Department’s processes and … of approximately 43,000. The County Legislature serves as the policy-making body and is composed of seven elected …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods and services for the period July 1, 2015 … The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly accounted for employee leave …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsEast Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions … Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. … accounting firm or any third party used for IT services to outline the Town's needs and expectations and level of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Ulster – Fire Protection Services (2015M-177)
… services to the Town’s fire protection districts for the period January 1, 2013 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $17.7 million. Key Findings The … from one of the fire companies to be used as a basis for determining the amount that should be paid for fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
Town of East Fishkill Recreation Department Cash Receipts 2014M95
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Pittsfield Fire District – Board Oversight (2016M-305)
… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate … for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… financial operations for the period January 1, 2015 through July 27, 2016. Background The Painted Post Fire … services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected … approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate the Treasurer’s duties. The annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsLatham Fire Department – Length of Service Awards Program (2016M-279)
… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015. … Latham Fire Department provides fire protection services for portions of the Town of Colonie in Albany County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Industrial Development Agency Information
… for Local Governments OSC Data by Region - Interactive Map Open Book New York ABO Public Authority Data Other Resources OSC …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationState Agencies Bulletin No. 703-A
… not entitled to Inconvenience Pay. All employees who are full-time or on a paid leave of absence are eligible to … Pay amounts: Additional Pay : IFE - Inconvenience Full Evenings (replaces Earnings Code IPF ) AFE - Adjust … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… invoice field of the voucher, the agency must enter the full PCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full TCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full NET-Card billing account number followed by the two - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesDiNapoli: Special Education Providers Shortchanging Special Needs Children
… measures of preschool special education providers. The full report can be found at: SEIT Annual Report . …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… unreported; 23 Opns St Comp, 1967, p 451). To this end, the contract with the private organization should, at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-41IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationLansing Central School District – Procurement (2021M-213)
… Lansing Central School District (District) officials used a competitive process to procure goods and services. Key … may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … Lansing Central School District District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… $47 million. Key Findings District officials did not have bid documentation to support payments totaling $757,700 … for transportation services. District officials did not have documentation to support sole source payments totaling … Solicit bids for bus and van transportation services that have no current bid documentation in place. Identify all sole …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204South Jefferson Central School District – Community Services (2016M-343)
South Jefferson Central School District Community Services 2016M343
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… The reserve fund policy did not stipulate the maximum funding levels for each reserve, the conditions necessary for … analysis and use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or reducing District property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62