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Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial … audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate … statements. After auditing the bills, generate a signed warrant addressed to the Treasurer that specifies the bills …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Audit of the Tuition Assistance Program at New York Career Institute
… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … in the fields of Court Reporting, Paralegal Studies, Office Science, and Medical Office Administration. NYCI serves approximately 600 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState Agencies Bulletin No. 1268
… Purpose To notify agencies of the 2013 processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates … mailbox. … To notify agencies of the 2013 processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1268-schedule-submitting-2013-returned-checksState Agencies Bulletin No. 1191
… 2012 Background SSN Decoupling will require that agency interface files using EMPLID (in the SSN format) must be … to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, 2012. For example, the NPAY 502 (Time Entry Interface) uses EMPLID today and will use EMPLID tomorrow but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andState Agencies Bulletin No. 1239
… Effective Date(s) Impacted paychecks are April 1, 2013 for Division of Military and Naval Affairs, April 4, 2013 for Institution, and April 10, 2013 for Administration Critical Date(s) for Agency Action Cost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endState Agencies Bulletin No. 1146
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and Historic Preservation in the … Pursuant to the 2011-2016 Agreements between the State of New York and CSEA and the 2011-2015 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1146-2012-special-assignment-duty-pay-sad-earned-calendar-year-2011-certainAccidental Disability – Article 14 Benefits
… benefit if: You are unable to perform your duties because of a permanent physical or mental incapacity and It is … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… IT assets, including an appropriate use policy, a breach notification policy and a disaster recovery plan. … system. Lastly, the Board has not adopted comprehensive data back-up policies and procedures. Key Recommendations … and that backups are performed daily, and copies of data are stored at a secure off-site location. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … the general and highway funds. The Board does not perform a proper audit of claims. We found that certain claims lacked …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Westerlo – Selected Financial Activities (2013M-323)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four elected … not take appropriate action to align estimated revenues in the adopted budgets with actual rate schedules. This …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-3232018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims … $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and fund …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2