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Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… benefits provided by the Board were well in excess of the $100 limit indicated in the special act. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling … made by the Company in 2012, including $7,250 for credit card purchases. We found that claims for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Lockport – Justice Court (2018M-36)
… and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were inadequate and unreliable, the Court’s bail … $54,000 that were more than six years old. The Justices did not ensure that all tickets were properly disposed in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Connetquot Public Library – Cash Disbursements (2017M-125)
… of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through … Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings The Board … are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that … whether the Board adopted adequate policies and procedures to safeguard the Town’s information technology (IT) resources … balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Uncollected Penalties (Follow-Up)
… that there was a lack of a separation of duties associated with the collection of payments. Finally, the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOrdinary Death Benefit – New Career Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitCUNY Bulletin No. CU-461
… of more than $125.00 under deduction codes: 438 CUNY Pre Tax Transit Benefit 439 CUNY Post Tax Transit Benefit OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… seven-member Board of Education and operates two schools with approximately 740 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62City of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, … Mayor and four Trustees, is responsible for overseeing the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Examination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and … The objectives of our examination were to determine if payment requests and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… You must post the adopted Resolution on your public website for at least 30 days or, if a website isn’t available to the public, on the official sign-board or at the main entrance to the clerk’s … The publicly posted copy must not reveal any part of an official’s Social Security number or NYSLRS ID . The …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionMerrick Union Free School District – Financial Condition (2016M-240)
… through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… through October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … Brentwood Union Free School District Fund Balance and Hiring Practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices