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Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187State Police Bulletin No. SP-188
… information about enrollment and benefits provided, or to cancel the deduction, employees may contact the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceOrange Lake Fire District – Budgeting Practices (2015M-146)
… District reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. … accounts for reasonableness and accumulate only those funds necessary to fund planned purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 … Board has not adopted written policies and procedures for financial operations. The Company’s financial duties are not adequately segregated and lack …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Vestal Fire Department – Financial Activities (2014M-265)
… 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the … County. The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Statistical and Information
… is comparable to the data that appears on the Open Book website . Overlapping Real Property Taxes (2000 - 2012) …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationAmherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cortland Enlarged City School District - Budget Review (B4-15-12)
… with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider reduction …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 15
… to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – Voucher … OSC. Instead, the designated individuals must be recorded in OSC’s Contract Database. To support these designations the … on how to designate someone as a Voucher Authorizer in OSC’s Contact Database, see the GFO, Chapter XII, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the … contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014. Background The Henry … of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 fiscal year. Budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
Town of Ephratah Supervisors Records Reports and Deposits 2016M311
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Overview – Understanding Your Responsibilities: Elected & Appointed Officials
… your employer reports your earnings and time worked to NYSLRS. The process for reporting time worked by elected … and the retirement benefits they’ve earned. They apply to all elected and appointed officials who: Are members of NYSLRS; and Do not participate in an employer’s time-keeping system that …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewTown of Kirkwood – Justice Court Operations (2016M-414)
… more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the … accurately completed. We could not determine the status of all bail amounts from the list of liabilities to the case …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-tax