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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Town of Canaan – Board Oversight (2017M-183)
… 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately 1,750. The Town is governed by … tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… year totaled approximately $59.2 million. Key Findings The student treasurers and faculty advisors of five ECA clubs did … to the central treasurer. Key Recommendations Ensure student treasurers and advisors maintain adequate supporting documentation for collections. Ensure student treasurers and advisors properly account for all ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Hauppauge Union Free School District – Overtime (2016M-70)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $105 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … for seeking competition for purchases that are not subject to competitive bidding requirements. The purchasing agent … are made through a State or County contract prior to approving the purchase orders. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the … Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… and procedures used to procure professional services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16.6 … an administrative regulation outlining the requirements for using a request for proposals (RFP) process which did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalUnified Court System Bulletin No. UCS-59
… Purpose To explain processing of Prepaid Legal Service Benefit for tax purposes. Affected … 31, 2002 Specifics Listed are the bargaining units, value of prepaid legal benefit, and the earn codes being applied … applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit will be based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… District controls over claims processing and inventories for the period July 1, 2014 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andState Agencies Bulletin No. 484
… 548 of the Laws of 2000 allows certain members of the New York City Employees' Retirement System who served in certain combat theaters or during wartime periods to purchase and receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May 19, 2014. … Individuals who are incarcerated in jails are not eligible for UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … current risks identified by the IT commun … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Town of Hempstead – Procurement (2022M-63)
… [read complete report - pdf] Audit Objective Determine if Town of Hempstead …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Lansing – Information Technology (2022M-66)
… Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on … policies. Require periodic IT security awareness training for personnel who use Town IT resources. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Town of Groton – Highway Department Asset Accountability (2022M-117)
… assets costing less than $5,000, procedures for adding new assets and necessary detailed information to properly …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave … benefits. Key Findings District officials accurately paid salaries and wages but did not accurately pay unused leave … Central School District District officials accurately paid salaries wages and leave benefits and properly accrued leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides … contractual agreements before they are signed and dated. … Orange County Soil Water Conservation District Financial …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Sylvan Beach – Board Oversight (2013M-34)
… because it did not audit each claim listed on the abstracts. The Board did not annually audit, or cause …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance