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Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
… The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash … with petty cash and reduce the petty cash account to the lowest practical amount. Ensure that POs are prepared and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you need five years of … your sick leave credit can’t make up the difference. Qualify for a better retirement benefit calculation. For …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMontauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … Create and adopt a formal plan that defines objectives for each reserve. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau … Board of Education appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Pomona – Financial Condition (2015M-272)
… The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2014 through July … the year when needed. The Board does not receive audited financial statements in a timely manner. Key Recommendations … Ensure that the independent auditor provides audited financial statements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Addison Central School District – Financial Condition (2016M-30)
… 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and … of Penfield and Webster in Monroe County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… charged with grand larceny and corrupting the government for allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. … the New York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my office to …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and … Determine whether Greenwood Lake Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsCUNY Bulletin No. CU-349
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masonsCUNY Bulletin No. CU-348
… earnings. Affected Employees CUNY employees in the title of High Pressure Plant Tender Background The rate increases … requests in effective date order from oldest date to current date. For example, if appropriate, submit the 7/1/03 … with the exception of the following: Code Narrative 274 Professional Staff Congress 290 Professional Staff Congress …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-348-retroactive-rate-increases-high-pressure-plant-tendersCUNY Bulletin No. CU-347
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-347-retroactive-rate-increases-carpenters-carpenters-cuny-andCUNY Bulletin No. CU-380
… Purpose To explain the agency procedures for reporting rate increases and … earnings" Affected Employees CUNY employees in the title of High Pressure Plant Tender Effective Date(s) … Rate increases are effective 7/1/08 and 7/1/09 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantDepartment of Transportation Bulletin No. DOT-20
… Purpose To provide agency procedures for processing payments. Affected Employees CSEA employees in … York and the Civil Service Employees Association provides for Call Out Bonus Pay for eligible employees. The Winter Maintenance season is from … To provide agency procedures for processing payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceWaverly Central School District – Financial Condition (2013M-148)
… expenditure estimates that are realistic and based upon all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for … Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173