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Pearl River Fire District – Purchasing (2016M-407)
… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Westchester Library System – Procurement (2015M-199)
… address New York State General Municipal Law bidding or best value requirements when procuring goods and services for …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Online and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… over to the next fiscal year. For 2018, the amounts paid by surviving spouses for their health insurance premiums were … had balances outstanding totaling $1,084, and two overpaid by $553. Key Recommendations Adopt procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mAltona Fire District – Claims Auditing (2016M-162)
… Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire Commissioners. … Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting … Key Recommendations Ensure that all claims are supported by adequate documentation prior to approving the claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Comptroller DiNapoli Releases State Audits
… petty cash account funds totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsSecurity Self-Assessment: Questions – Information Technology Governance
… Self-Assessment Questions A fillable form is available for download and completion online at … and other malware when connected to a local government or school computer? Yes No N/A 5c Is the AutoPlay feature turned …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsOversight of Kendra’s Law
… covered the period from April 2019 to September 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was … New York City is the largest petitioner, accounting for about 20,000 (62%) of the petitions granted. At any given … with the completeness and usefulness of information about significant events and its communication among the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Agencies Bulletin No. 2207
… inform agencies of OSC’s automatic processing of the April 2022 Retroactive 2.00% Lifeguard Salary Increase and the … Chapter 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the State of New York and UUP, … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 428 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveCity of Ogdensburg - Payroll Processing – (2014M-207)
… January 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted appropriations for 2014 were approximately …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Agencies Bulletin No. 1230
… period of January 1, 2012 through December 31, 2012. Also, as a result of ATRA, the IRS released additional annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentCayuga County Community College – Information Technology (2013M-291)
… College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Justice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in our Invoice … Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her monthly report to the Justice … for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… in Dutchess County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… money has remained in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… with operating the Tuscarora Indian School, and there is at least an 18-month lag before the District receives …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. Budgeted … reserve and overfunded the retirement contribution reserve by $4.3 million. The Board did not hire the most qualified … candidate for the Superintendent position as required by its own policy. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices