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Westchester Library System – Procurement (2015M-199)
… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate … totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board … the Board does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Forestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Bovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for billing, collecting and recording … through May 31, 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of … is located in the City of Troy in Rensselaer County. The College is governed by a 10-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Plattekill Library – Budgeting Practices (2017M-95)
… The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable … 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. … Plattekill Library Budgeting Practices 2017M95 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95South Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Altona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Opinion 90-25
… (effect of failure to obtain proper approval) TOWN LAW, §176(12),(27); STATE CONSTITUTION, ART. VIII, §1: A fire … to create the obligation in the manner prescribed by law, even when the municipality has accepted and retained … of a properly authorized contract. July 5, 1990 Neil S. Weiner, Esq., Attorney at Law Jonesville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-90-25DiNapoli: State Pension Fund Value $206.9 Billion
… Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed Income …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionOpinion 88-4
… Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- … (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … that appropriate refreshments served to trainees at a foster parent training session are incidental to the foster …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Walden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, which operates one building with 20 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… must review each entry listed on an official’s record of activities (ROA) to determine whether the entries are … any duties that are not work-related from the calculation of the average number of days worked per month. Below are … out of the office Attending municipality board/committee meetings Preparing for municipality meetings Community …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… District residents. Properly audit claims to ensure each claim has supporting documentation and policies were …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107