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McConnellsville Fire District – Financial Operations (2014M-19)

… paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The … Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

EDSS - Create Users and Assign Roles

… you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated as … you can grant access and delegate authority to other staff in your organization …

https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-roles

Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real … that referees did not always properly report and account for foreclosure funds. Referees deposited surplus …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-follow

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … prior to payment approval. The Department does not have a code of ethics as required by statute. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

McGraw Central School District – Fund Balances (2017M-248)

… Purpose of Audit The purpose of our audit was to determine whether the Board … 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

Overview – State Police Plan

… beyond 165 days (200 days for some members employed by New York State). The following payments are not part of your regular …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

York Central School District – Online Banking (2016M-295)

… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … Background The York Central School District is located in the Towns of Leicester and York in Livingston County and … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Lancaster Central School District – Financial Condition (2016M-101)

… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Corinth Central School District – Financial Condition (2015M-68)

… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68

Village of Clayville – Board Oversight (2015M-115)

… moneys collected within 10 days of receipt. Review each vendor claim for appropriateness before approving the …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Red Creek Central School District – Financial Condition (2016M-365)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Lynbrook Union Free School District – Special Programs (2016M-45)

… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Livonia Central School District – Software Management (2016M-293)

… penalties for noncompliance. District officials and IT staff did not maintain a comprehensive software inventory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

Friendship Central School District –Procurement (2016M-175)

… Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected … not always ensure that purchases were made in compliance with the requirements of this policy or require District … agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

New York State Comptroller DiNapoli Statement on Win at SEC

… Trustee of New York State Common Retirement Fund, and the Church of England co-filed a shareholder proposal at ExxonMobil in December, asking the company to assess how the worldwide …

https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-sec