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Wading River Fire District – Gasoline Credit Cards (2017M-5)
… June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … monitoring. The credit card policy does not identify the number of cards to be issued or the individuals authorized to … credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Middle Country Public Library – Treasurer (2015M-291)
… monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps to clarify that the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… does not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, … guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four allowed by their collective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau … and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including those …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHenry Johnson Charter School – Financial Operations (2014M-214)
… of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 … at the School. Key Recommendations Ensure that contracts with the Foundation are signed prior to the start of the … of the services to be rendered. Ensure that contracts with the Foundation have reasonable fee structures based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… adequate procedures to monitor buyers’ compliance with the redevelopment plan requirements for enforcement … million. Key Findings Monitoring of buyers’ compliance with redevelopment plans was not always timely. Enforcement … Monitor enforcement mortgage properties and communicate with buyers before the 12-month expected completion date to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… through November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington … Commack Union Free School District Financial Condition and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
… to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. Background The Candor Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… five-member Board of Education, operates one school with approximately 690 students. Budgeted appropriations for … audit logs to monitor user activity and compliance with computer use policies. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Ellenville – Information Technology (2014M-278)
… users’ access to the financial system based on employee job responsibilities. The Board has not developed … access to only those duties needed to perform their job responsibilities. Adopt written IT policies and … user access, data backups and protecting personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Chestertown Fire District – Claims Processing (2016M-387)
… include information necessary to determine the number and dollar amount of the claims authorized for payment. Key … claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of … Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationConstitutional Tax Limits
… set-up or log-in password issues Select option 1 Or Email us at: [email protected] Questions related to … the Constitutional Tax Limit form Select option 3 Or Email us at: [email protected] Understanding the …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsXVI.3.A Financial Statements – XVI. Financial Reporting
… include the: Management’s discussion and analysis (MD&A); Basic financial statements; and Required supplementary … focus on the State and include a brief discussion of the basic financial statements. Information presented should … absences be recorded in the governmental fund statements only when they mature or become due for payment within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… parts. SUNY System Administration will provide campuses with details regarding the calculation and funding of these … Rate Change/SIC (Salary Increase). For eligible employees with the Pay Basis Code of ANN or CYF , the Action/Reason … be submitted effective 07/01/2020. For eligible employees with the Pay Basis Code of 21P or CYP , the Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesBecoming Eligible for a Benefit – Career Plan
… Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefit