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Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its monthly … audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper resolution that … to pay claims for allowable exceptions under Town Law prior to an audit by the Board. Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Fire District is a district corporation of the State, distinct and separate from the Town of Neversink, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly … The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these … Key Recommendation Segregate the duties over the cash disbursements process. … Bloomingburg Joint Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Key Findings The District’s procurement policy does not require competition for the procurement of professional … access and breach notification. The District does not have a formal disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEDSS - Create Users and Assign Roles
… you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated as … you can grant access and delegate authority to other staff in your organization …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Improper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… care payments on behalf of 14,899 recipients who, by State law, were precluded from enrollment in managed care …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyCity of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90East Meadow Union Free School – Overtime (2022M-118)
… increase the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… budget transfers to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … measure commodities that are sold on the basis of their weight, volume or size. Key Findings The Department may not … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $1,500,000 to liquidate the accumulated deficit in the Town’s general, … complies with the tax levy limit. Key Recommendation Do not use non-recurring revenues to fund recurring operating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Wyandanch Union Free School District - Budget Review (B22-7-1)
… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
The purpose of our audit was to assess the Librarys internal controls over cash receipts for the period January 1 2012 through March 31 2013
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50West Albany Fire District – Credit Card Purchases (2017M-15)
… January 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15