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Vestal Central School District – Fund Balances (2017M-91)
Vestal Central School District Fund Balances 2017M91
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Village of Afton – Claims Auditing and Disbursements (2023M-177)
… report – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and monitored … supporting documentation, such as itemized receipts. The Village reimbursed the former Mayor for two payments totaling … Determine whether the Village of Afton Village Board properly audited claims and …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… College’s collective bargaining agreements. Ensure that all students are correctly billed and the Vice President for …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedHewlett Bay Fire District
… The Board has not adopted policies and procedures for remote access and breach notification. The District does not … IT policy. Establish a policy for controlling remote access and adopt a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesCity of Yonkers – Financial Operations (2017M-119)
… Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Rensselaer County – County Bridge Maintenance (S9-13-6)
… determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for … is responsible for the maintenance and monitoring of bridges. This Department includes a County Engineer and a … engineer who are directly involved with the oversight of bridges. The Department’s operating budget was $9.9 million …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town 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 … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Mount Morris – Treasurer’s Office (2013M-65)
Village of Mount Morris Treasurers Office 2013M65
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… officials did not seek competition for the services of 11 professionals totaling $290,500 and did not obtain the … officials did not have written agreements with four professionals for services totaling $27,048. The Board did … Ensure written agreements are made with professional service providers that detail the contract period, services …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… $24,831 did not comply with the purchasing policy. Not all travelers attached proof of conference attendance to their …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… enforce written policies and procedures that establish a strong system of internal controls over the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Agencies Bulletin No. 1744
… are currently in or were previously in Bargaining Units 01 and 21 at any time since April 1, 2016 with union dues … NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively as follows: … Dated May 23, 2019 (Institution) Paychecks Dated May 29, 2019 (Administration) Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationOpinion 92-8
… be: deposited or invested in an account in a bank or trust company located and authorized to do business in this State …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 95-8
… moneys distributed to a claiming authority or claiming agent under section 1349(2)(e) and (f) of the Civil Practice … only for purposes of the claiming authority or claiming agent. Distributions of forfeiture moneys under section … authority" and police department as the "claiming agent", or whether the funds are to be treated as a county …
https://www.osc.ny.gov/legal-opinions/opinion-95-8About Benefit Reductions
… in regular retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for … Age for Full Benefit ERS Tiers 2, 3, 4 and 5 62 ERS Tier 6 63 PFRS Tiers 2, 3 and 5 62 PFRS Tier 6 62 for service …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsDiNapoli: City of Corning Audit Details Stolen Funds
… charged in July with grand larceny in the third degree, a class D felony. Corning officials requested an audit and … Burlew, over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and … summons, as well as utility receipts. “This individual had keys to the cash register and helped herself. It’s …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-funds