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Security Delivery Instructions
… OUF and/or Kelmar Associates will reply to your email with authorization to deliver securities including the … Further Credit to 6060-9420 Physical Certificates (with advanced authorization) Physical certificates will be … and [email protected] . We’ll reply to your email with an authorization to deliver as requested or provide …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsLaGrange Fire District – Board Oversight (2014M-127)
… District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. The … controls over District activities, lacks written policies and procedures for cash receipts and disbursements and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… when adopting the 2014 budget and computing the tax levy limit. The Board has not adopted a code of ethics, … when adopting the annual budget and calculating the tax levy limit. Adopt a code of ethics, procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … documentation showing Board approval for the 2013 salary and wage increases for six employees, and there was no …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the … a three-member audit committee to review the Treasurer’s work during the audit period. The Treasurer does not perform …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… (LOSAP) and procured goods and services in accordance with the District’s procurement policy and applicable laws … The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP … Amend the point system to ensure compliance with GML. Ensure that complete and accurate records of LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248EDSS - Create Users and Assign Roles
… use. Never allow other users to log into the account with your User ID and password. Creating users If you …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits into court contained errors in the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Key Recommendations Ensure that District officials comply with competitive bidding requirements when purchasing goods … and providing justification for overtime prior to the work being performed. … Bohemia Fire District Purchasing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… ensured that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … Chemung County. The Department is governed by its officers and a five-member Board of Directors. For 2016, Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesLancaster Central School District – Financial Condition (2016M-101)
… in Erie County. The District, which operates seven schools with approximately 5,700 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… County. The District, which operates four schools with approximately 2,200 students, is governed by an elected … appropriations each year by an average of $2.3 million. With unused appropriated fund balance added back, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Overview – State Police Plan
… Your pension is based on your years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three … cases, certain restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewBallston Area Recreation Commission – Board Oversight (2015M-269)
… deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Red Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written policies and procedures were in place for officials to monitor whether loan disbursements … the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationVillage of Fleischmanns – Water Fund (2013M-151)
… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member … expenditures and revenues, which initially resulted in an excessive fund balance, but has since caused fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151