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Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Nesconset Fire District – Length of Service Awards Program (2014M-317)
… serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly … Implement standards and procedures to ensure that points are not awarded to employees who serve as volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the Secretary instead of the Director as required. Credit card claims were not always supported with adequate … all District purchases. Ensure that original credit card receipts and statements are attached to the claims. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Town of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Niagara – Justice Court (2015M-218)
… did not request the suspension of driver’s licenses by the State Department of Motor Vehicles of individuals who had …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of Dannemora, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Unified Court System Bulletin No. UCS-95
… eligibility for payroll Deduction Code 300, MetLife Whole Life Insurance. Affected Employees Employees in Bargaining … Bargaining Unit SK to participate in a voluntary permanent life insurance program administered by MetLife. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainCity of Gloversville – Parking Violation Operations (2016M-231)
… effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Deerpark – Budget Review (B6-13-18)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… The purpose of our audit was to determine whether all claims were audited before payment for the period January 1, … located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of the State …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… received its charter from the Board of Regents of the State Education Department in 1969, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Mechanicville Housing Authority – Tenant Rents (2015M-246)
… internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, 2015. … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.2 … the financial system to ensure that adjustments are made for appropriate purposes. … Mechanicville Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Walworth-Seely Public Library – Board Oversight (2014M-260)
… did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement … Director’s check-signing authority. Ensure that all credit card transactions are subject to the same purchasing policies …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Village of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Filing the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed … By submitting the information through Retirement Online , you are certifying the electronically transmitted … correct statement for each member reported. To begin your online filing, sign in to Retirement Online . From your …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionOperational Advisory No. 33
… account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use … Service – Supplies and Materials … The Office of the State Comptroller OSC has updated the guidance for the use of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesWalden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
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)
… year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the … 2011. Key Recommendations Discontinue the use of a debit card. Ensure that the Treasurer file the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bovina Fire District – Fund Balance (2015M-138)
Bovina Fire District Fund Balance 2015M138
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138