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Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… adequate oversight of the District’s financial operations for the period January 1, 2014 through April 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate … from the Town of Williamson, Wayne County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. … Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of four officers, is located in Chenango County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCUNY Bulletin No. CU-383
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees … bargaining units: SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ Effective Date(s) Paychecks dated August 27, 2009 OSC … increase the biweekly deduction for Dues (Code 231 ) and Agency Shop Fee (Code 220) for the titles listed below: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-andCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Village of Homer – Purchasing and Credit Cards (2017M-112)
… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April … approximately $3.9 million. Key Findings Board members and certain department heads told us that they were unaware … of the requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… for necessity. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userTown of Seneca Falls – Cash Collections (2023M-57)
… officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively … or reviewed. The Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash collection policy. Require department …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Mount Morris Central School District – Claims Auditor (2022M-131)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims … and found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Weedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWestbury Water District – Purchasing (2015M-261)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020. None of … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… Audit Objective Determine whether the Schalmont Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. Eighteen …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… - pdf] Audit Objective Determine whether the Eden Central School District (District) used District resources to provide the … did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020 because … would take corrective action but did not formally respond in writing to our audit findings. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-york