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Vestal Central School District – Fund Balances (2017M-91)

… 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome … operates seven schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. … transfer overfunded amounts to unassigned fund balance, where allowed by law, or other reserves established and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91

Village of Mount Morris – Treasurer’s Office (2013M-65)

… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

State Agencies Bulletin No. 1877

… An additional deferment available to employees age 50 and over remains unchanged at $6,500.00. Employees in this … eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021

Red Hook Central School District – Inventories (2023M-133)

… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for … did not adequately monitor and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

State Agencies Bulletin No. 1972

… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution … from $19,500.00 to $20,500.00. An additional deferment is available to employees age 50 and over remains unchanged … are available Monday – Friday, 8am – 11pm and Saturday, 9am – 6pm. … State Agencies Bulletin No 1972 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… (27 percent) totaling $106,360 were not properly supported or authorized prior to being made, including a $800 credit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… are properly itemized, show evidence of department head approval and include original supporting documentation …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Town of Portland – Water Operations (2017M-45)

… 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population … and maintenance for each water district. … Town of Portland Water Operations 2017M45 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 and determined that the …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. … maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund and levied taxes to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Rensselaer County – County Bridge Maintenance (S9-13-6)

… Purpose of Audit The purpose of our audit was to determine whether counties … January 1, 2007, to December 31, 2011. Background The County covers 652 square miles and has approximately 159,000 … to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and maintenance by bridge. … …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an … $24,831 did not comply with the purchasing policy. Not all travelers attached proof of conference attendance to …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… internal controls over the Company’s financial operations. This should include compensating controls over the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

State Agencies Bulletin No. 2249

… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues … notify affected employees. Questions: Questions regarding this bulletin may be directed to the Payroll Deduction … at 518-427-1551 or [email protected] . … The purpose of this bulletin is to notify agencies of an automatic dues …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-association

Internal Control

… Laws, Rules & Regulations Internal Control Act Standards for … of Homeland Security and Emergency Services (DHSES) … Laws Rules Regulations …

https://www.osc.ny.gov/state-agencies/guidance/internal-control

City of Hudson – Internal Controls Over Cash Receipts (2013M-102)

… receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. … City of Hudson …

https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102

Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual

… the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report … adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual

Maximus, Inc.

… 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The … rate of 86.33 percent for Systems staff operating data centers and 47 percent for all other Operational and Systems … 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac …

https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-inc