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Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
Halfmoon Hillcrest Volunteer Fire Department Financial Operations 2015M183
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialMcConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Willsboro Fire District – Financial Controls (2014M-156)
… does not maintain running cash balances in the check book registers, maintain accounting records with cash … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical computer functions and personal, private and sensitive … accordance with the local law. Update computer policies, monitor compliance, provide training and address the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, … Onondaga County. The District, which operates two schools with approximately 860 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationFarmingdale Union Free School District – Payroll (2024M-22)
… District (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Red Hook Central School District – Inventories (2023M-133)
… (District) officials 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 fuel purchases and usage, or determine whether unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts receivable were reconciled. The Treasurer’s office cash collection process and software system were …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … totaling $27,048. The Board did not ensure that all claims were supported with adequate documentation, for … services and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Bethpage Public Library – Procurement (2019M-219)
… procured competitively and in accordance with the Library’s policies. Key Findings The Board did not ensure goods and … procured competitively and in accordance with the Library’s policies. Therefore, taxpayers do not have assurance that the best prices were obtained. Officials did not obtain competitive …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … BOCES’ reserve funding and use practices withholds funds from school districts that may have been used in a more … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Trumansburg Central School District – Procurement (2022M-13)
… pdf] Audit Objective Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers. Key Findings … District officials did not always ensure that goods and services were procured in the best interest of the taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Opinion 2000-16
… required to use foreign fire insurance tax monies for the care and relief of indigent and disabled firefighters and … 201, 544 NYS2d 784 [rent control]; McMinn v Town of Oyster Bay , 66 NY2d 544, 498 NYS2d 128 [zoning]; City of White … the tax, we believe that the Court, in the parlance of the day, was speaking more generically of the worthiness of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16SUNY Bulletin No. SU-239
… (UUP) employees, with a reduction balance of $100.00 dollars or less, be paid out in full as a lump sum and not … With Pay and Leave of Absence and the Goal Amount is $100.00 or less (total of all record numbers) , the Earnings field … With Pay and Leave of Absence and the Goal Amount is $100.00 or less (total of all record numbers) , the Earnings field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupState Agencies Bulletin No. 1989.3
… Payroll Bulletin No. 1989.2 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at OPWDD are affected. Background: The Memorandum of Agreements (MOAs) between the State of New York, OPWDD, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19893-pilot-program-establishing-temporary-overtime-rate-employees-certain