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Shelter Island Union Free School District - Fund Balance (2020M-23)

… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Town of Plymouth – Employee Benefits (2023M-176)

… officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s … (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or personal leave …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… legal counsel to determine the District’s appropriate course of action regarding the District’s billing errors. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)

… of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash … 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

Hamlin Fire Department Internal Controls Over Financial Activity 2015M13

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… statements or compare canceled check images to approved abstracts to verify that prior approved claims were in fact … statements and compare canceled check images to approved abstracts. Conduct a thorough annual audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

Town of Elmira – Financial Condition (2015M-226)

… of approximately 6,940 and includes the Village of Elmira Heights within its boundaries. The town is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226

Town of Cincinnatus – Financial Operations (2016M-238)

… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238

Unified Court System Bulletin No. UCS-234

… Reporters within the City of New York in bargaining units TD and SG are now eligible for existing deduction code 534 as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogates

Establishing the Standard Work Day – Legacy Reporting

… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) for each … Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title … through Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Hewlett Bay Fire District

… of Hempstead in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

Midway Fire District – Internal Controls Over Financial Operations (2012M-210)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, … The purpose of our audit was to evaluate internal controls …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210

Rensselaer County – Public Health Department Receipts (2013M-18)

Rensselaer County Public Health Department Receipts 2013M18

https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

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