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Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120East Islip Union Free School District – Financial Condition (2015M-283)
… overestimated expenditures. District officials did not have resolutions establishing two reserve funds totaling $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Germantown Central School District – Payroll (2023M-3)
… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3The New York State Procurement Integrity Act
… conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring certification by state … a state contractor and state authority contractor code of business ethics and conduct. Memo Bill Text Status … Enhances …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actCUNY Bulletin No. CU-751
… is to notify agencies of an automatic union dues increase for employees represented by IBEW, Local 3. Affected … is to notify agencies of an automatic union dues increase for employees represented by IBEW Local 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … Key Recommendations Ensure that all late fees are applied to the customer accounts according to the Village code. Develop clearly written policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Benson - Disbursements (2019M-54)
… Destroy signature stamps. Supervisor should authorize all online bank account transfers. Monitor check …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cattaraugus County – Court and Trust Funds (2014M-85)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person … Key Recommendations There were no recommendations in this report. … The purpose of our review was to examine …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Operational Advisory No. 24
… Year End 2024-25 Important Dates Guidance : In preparation for Fiscal Year End 2024-25 the Office of the State … deposits, and State payments. For specifics, please visit the Guide to Financial Operations, Chapter XV - End of … any general questions you have regarding the content of this advisory. ASK can be reached at [email protected] . … …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesPublications
… Plan Benefits available to Tier 3, 5 and 6 members covered by Article 14-CO (VO1526) Sheriffs, Undersheriffs … Plan Benefits available to Tier 3, 4, 5 and 6 members covered by Article 14-B, Sections 551, 552 and 553 (VO1841) … Plan under Sections 89-s and 603-o (VO1869) Unified Court System Peace Officers Special benefits for Tier 2, 3, 4 …
https://www.osc.ny.gov/retirement/publicationsWalden Fire District – Disbursements (2014M-184)
… was to determine whether the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately … resources are available to replace capital assets in a timely manner. Consider establishing reserves to set …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Seneca Falls - Information Technology (2018M-218)
Determine whether the Board established policies and procedures to adequately safeguard information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… December 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the … is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42King Center Charter School - Information Technology (2018M-61)
… and School officials do not have formal procedures to address breach notification, disaster recovery, data … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash received from sales …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … the Secretary’s claims payment duties. … Huntington Manor Fire District Cash Disbursements 2014M108 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Town of Lindley – Justice Court (2017M-270)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … 2, 2017. Background The Town of Lindley is located in Steuben County. The Town maintains a Justice Court with …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270