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Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks … the Treasurer filed required annual financial reports for 2017 through 2019. Complete mandatory fiscal oversight … made during our audit period and found that they were for proper District purposes. Key Recommendations Routinely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and … statements and canceled check images to the Board-approved vouchers. Establish controls over cash receipts, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423East Meredith Rural Fire District – Financial Activities (2021M-26)
… pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not establish … Determine whether the East Meredith Rural Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… District (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as … have not developed and adopted a comprehensive written IT contingency plan. The District pays $10,500 for central site … Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District District officials used a competitive method to procure professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download … of the population), 11 of 12 teachers responding to our survey were satisfied with their Internet connectivity. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and … economical manner. Key Recommendations Ensure goods and services are competitively procured, when required. Establish … School District District officials procured goods and services in accordance with the procurement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… the federal grant number as the Project ID when creating new projects in SFS is no longer recommended, as the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by … Nine of the 12 recommended components of mental health that educators should know were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by … Five of the 12 recommended components of mental health that educators should know were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newFabius-Pompey Central School District – Budget Review (B3-13-5)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … The District’s proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Overview – Information Technology Contingency Planning
… computerized operations. Larger organizations may need a suite of plans that go by many different names — business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Hamden – Financial Condition (2013M-86)
… which comprises five elected members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 … Key Findings The Board has not properly monitored budgets and managed fund balance in the general fund. The Board has … as real property taxes) to fund appropriation increases and reduce reliance on fund balance. Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Acceptable Time and Attendance Systems – Legacy Reporting
… keep track of employee accruals. The system should include a signature and attestation by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. … and Punch cards. Employees Who Do Not Participate in a Time-Keeping System Some employees, such as salaried …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andHarford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … documentation. Although fire districts are not required to pay sales tax on purchases and services they obtain, eight …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard provides … quarterly data on the number of full-time equivalent (FTE) employees by agency since 2014. About the Dashboard FTEs …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. … Services Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle … References: Chapter XIII Section 4.C Travel Mileage Rates … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-rates