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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … October 31, 2013. Background The Cambridge Central School District is located in the Towns of Cambridge, Easton, … Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Old Brookville – Cash Receipts (2015M-286)
… Receipts were not always deposited in a timely manner and duplicate receipts were not always issued when collecting …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Village of Bellport – Claims Processing (2014M-126)
… in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. … or written purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited … contract or agreement between the service providers and the Village. Key Recommendations Ensure that department …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Hume – Financial Management (2014M-333)
… through February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately 2,070. The Town is governed by an elected five-member Town Board. General and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Wyandanch Union Free School District – Budget Review (B20-7-7)
… of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, … million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Day is located in Saratoga County and has a population of approximately 1,000. The Town is governed by a five-member Town Board, and the Supervisor appointed a Budget Officer to assist with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Caton – Supervisor’s Records and Reports (2014M-359)
… 2011 through July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted … and review her work to ensure that all financial activity is accurate. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Latham Fire Department – Length of Service Awards Program (2016M-279)
… January 1, 2015 through December 31, 2015. Background The Latham Fire Department provides fire protection services for … Latham Fire Department Length of Service Awards Program …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Hoosic Valley Central School District - Financial Management (2018M-238)
… and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of North Salem - Agricultural Exemptions (2018M-194)
… The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. … Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
Determine whether Department officials provided adequate oversight of operations to ensure financial activity was properly reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialTown of Moriah - Leave Accruals (2019M-168)
… employees’ leave accrual records during the audit period and found that none were accurately maintained. As a result, … were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key … Town’s legal counsel to review the identified overpayments and take appropriate action to recover those funds. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Poughkeepsie City School District - Budgeting (2018M-226)
… budget transfers in 2016-17 and 2017-18 without Board Approval. The District had unrestricted funds totaling $10.6 … of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Tuxedo Park - Board Oversight (2018M-66)
… Use a request for proposals or quotation process to award professional service contracts. Clearly document water … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… [read complete report - pdf] Audit Objective Determine if the Board and School officials … Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20State Police Bulletin No. SP-152
… Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundCaribbean Heritage Month Celebration
… who contribute greatly to New York State. The live stream has ended, but you can watch a replay of the event …
https://www.osc.ny.gov/caribbean-heritage-month-2022Contributing Toward Your Retirement – Career Plan
… requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in … requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in … Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirement