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Vischer 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-2016mAltona 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-162CUNY Bulletin No. CU-120
… currently pay union dues. Employees with a bargaining unit of AJ (Adjunct) will have an agency shop fee code of 468. Employees with a bargaining unit of GA (Graduate Assistant) will have an agency shop fee code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeSecurity Self-Assessment: Questions – Information Technology Governance
… distributed and updated as necessary? Yes No N/A List policies, their (physical or electronic) locations and … for disabling unneeded user accounts: 7d Is a current list of authorized users and their levels of access … and periodically reviewed? Yes No N/A Review the list of authorized users and their levels of access: 7e Have …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsResidents of Long-Term Care Facilities Lacking Access to Advocates
… “We greatly appreciate Comptroller DiNapoli’s continued leadership in efforts to ensure that New York’s nursing home … said Suzanne Mattei, strategic advisor, Gray Panthers NYC. “Today, it’s even more important. Proposed and recently … they are in most need,” said council Executive Director Maria Alvarez. “New York state is experiencing an increase of …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOversight of Kendra’s Law
… from April 2019 to September 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was enacted, creating a … be reported to OMH. According to OMH’s public statistics on AOT, since the inception of Kendra’s Law in 1999 through … have been scheduled for the following week, but wasn’t. On the day that the second meeting should have taken place, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over … totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements are not …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Cayuga County Community College – Information Technology (2013M-291)
… and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Justice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in … At the time of filing each justice must send a check for the total amount of the report to the town or village … Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … respectively. Key Findings The Department’s bylaws do not adequately segregate financial duties and instead assign …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not authorize an appropriation for a project, which prevented it from establishing the total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDeRuyter Central School District – Financial Condition (2015M-119)
… a realistic multiyear financial plan. Ensure that reserve funds are used for their authorized and intended purposes, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … balance in the annual District budget. Even though the amount of effective unexpended surplus funds is substantial, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… interest in District contracts because he owned a business from which the District purchased awards for student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal oversight responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation