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Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … that leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017. … five-member Board of Trustees. General fund expenditures for the 2016-17 fiscal year totaled $6.2 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Washington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… whether the Board properly established reserve funds and maintained them at reasonable levels for the period July … City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … Key Findings The Board did not establish a comprehensive policy for debit cards to help ensure all charges were … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Smithtown Fire District – Capital Project (2014M-231)
… projects financed with the capital reserve follow all legal requirements. Adopt a written capital asset policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year total $553,000. Key Findings Board … not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… for the period January 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. … which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except … The Company is governed by a five-member Board of Trustees and an Executive Committee is responsible for running the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialState Agencies Bulletin No. 1164
… 28, 2012 (Institution) Background NYSCOPBA membership dues for those affected by the contract agreement for 2009-2016 will increase retroactively as follows: … OSC will automatically increase the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationSubway Wait Assessment (Follow-Up)
… period and that New York City Transit had not developed a full and comprehensive plan to deal with the long-term causes …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followCUNY Bulletin No. CU-283
… TSA Program and are enrolled in the Express Bus Rider Plan Effective Date(s) Paychecks date 01/04/2007 … rates for employees enrolled in the Express Rider Plan for the following deduction codes: Pre-tax Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-283-rate-changes-cuny-transit-benefit-tsa-programPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members employed by the District . For the 2021 calendar year, we found the District could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsPleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key … allowed a third party to collect Village money. The rates for service types indicated by the patient care records and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation (Department) requirements for classifying, reporting and repairing bridge defects. … did not always comply with the Department’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 Safety Conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followCUNY Bulletin No. CU-321
… TSA Program and are enrolled in the Express Bus Rider Plan Effective Date(s) Paychecks dated January 3, 2008 OSC … rates for employees enrolled in the Express Rider Plan for the following deductions codes: Pre-Tax Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programVillage of Pittsford – Board Oversight (2017M-51)
… 2013-14 through 2015-16, the unrestricted general fund balance decreased by approximately $375,000 (65 percent). … or other known trends. Monitor the level of fund balance and ensure that budgets are structurally balanced. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51