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Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… disbursements tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required … by adequate documentation. Discontinue the use of debit cards. District officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

City of Mount Vernon – Non-Payroll Disbursements (2021M-163)

… appropriations to pay $1.3 million in expenditures without the Council’s knowledge and approval. Did not seek …

https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Leaves of Absence – Coordinated Plan For ERS Tier 5 Members

… information for ERS Tier 5 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1523/leaves-absence

Town of Varick – Water and Sewer Operations (2021M-46)

… Appendix B includes our comments to issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Monsey Fire District – Board Oversight (2020M-62)

… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Leaves of Absence – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1530/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c Leaves of Absence

https://www.osc.ny.gov/retirement/publications/1501/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 2 Members

… for ERS Tier 2 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1506/leaves-absence

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members

… Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment …

https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustment

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan

Cost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Hancock Fire Department – Audit Follow Up (2018M-236-F)

… services to the Hancock Fire District residents and two townships in Pennsylvania. The Department has the … corrective action. Of the 10 audit recommendations, one recommendation was implemented, three recommendations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-f

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and