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Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of North Salem - Agricultural Exemptions (2018M-194)
… The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194York Fire Department – Controls Over Financial Activities (2014M-112)
… financial report to the members. The Board did not review or approve bills before they were paid. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of … to review user access rights to the financial software and modify user rights according to job duties. The Treasurer … software. County officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Iroquois Central School District - Financial Management (2018M-102)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … officials did not transparently budget to fund a capital reserve. The Board did not review all reserves and District … in accordance with applicable statutes in a manner that benefits taxpayers. District officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Catskill Central School District – Financial Management (2017M-134)
… District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. … fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134City of Lockport – Cash Flow (2014M-195)
… residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 … cash-flow analyses. Without cash-flow projections, the Council and City officials were unaware of the magnitude of … accurate and maintained in a timely manner so that the Council and City officials can properly assess the magnitude …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Erwin – Justice Court (2017M-266)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with … and traffic violations were adjudicated and reported in a timely manner. Key Recommendations The Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242State Police Bulletin No. SP-152
… Benevolent Association (PBA). Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws of New York, 2013, Chapter 544, the … forms or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundState Police Bulletin No. SP-168
… Purpose To notify agencies of a new long term care deduction code 526 for members of PBA of the New York … has requested a new payroll deduction code for long term care. Effective Date(s) Administration pay checks dated … To notify agencies of a new long term care deduction code 526 for members of PBA of the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Agencies Bulletin No. 1029
… (Administration). Eligible employees who are on Leave with at least 50% pay on 11/3/10 (Institution) or 11/10/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1029-2010-uniform-cleaning-and-maintenance-allowance-employees-designatedBusiness Services Center Shared Services
… Payable processing, missing target time frames by about 10 to 15 percent in recent years. Also, Purchase Order …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Agencies Bulletin No. 1117
… (Administration). Eligible employees who are on a leave with at least 50% pay on 11/2/11 (Institution) or 11/9/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1207
… of Environmental Conservation: Director, Division of Law Enforcement Assistant $625 Director, Division of Law … Code UA7 and the amount will be displayed on the payroll register. The earnings description “Uniform Allowance NU06” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1207-2012-uniform-cleaning-and-maintenance-allowance-employees-designated