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Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to ensure online banking transactions were appropriate and secure. Key Findings BOCES officials did not establish … to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to … Ensure that online transactions are reviewed and reconciled to supporting information. Update bank …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21State Police Bulletin No. SP-218
State Police Bulletin No SP218
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… at fundraising events, and ensure members responsible for running fundraising activities create financial reports. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did … implement adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 … totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
… referendums and legal notices. The Board did not adopt a reserve policy. Key Recommendations Prepare budgets that … permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Oversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water … Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken … to PWS customers. However, we identified opportunities for improved oversight, particularly regarding PWS compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followState Police Bulletin No. SP-225
… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in … The new rates are as follows: Bargaining Unit Deduction Code Description New Dues Amount 07 469 PBA, NYSP 07 Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesIX.9.A Transfer Authorizations – IX. Federal Grants
… (1) of the State Finance Law, no money shall be paid from any fund under the management of the state, or any agency or … except in pursuance of an appropriation by law. Section 4 (5) also provides that financial resources may be transferred … be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsDryden Central School District - Cash Management (2020M-61)
… [ read complete report - pdf ] Audit Objective To determine whether District officials maximized interest … a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Ramapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … process when purchases that exceed the bidding threshold are made on behalf of member public libraries. Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Schroon Lake Fire District – Cash Disbursements (2017M-9)
… accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Filing the Resolution – Reporting Elected and Appointed Officials
… is listed on your Resolution instead of mailing the paper form to NYSLRS. By submitting the information through … Resolution for Official’ link. If you do not have a username and password, work with your Retirement Online …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolution2019 Financial Condition Report – 2019 Financial Condition Report
… present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York continues … benefit from a national economic expansion that has lasted for more than a decade, however, economic risks are growing. …
https://www.osc.ny.gov/reports/finance/2019-fcrPulaski Academy and Central School District – Financial Condition (2016M-81)
… the District’s financial condition for the period July 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Newark Valley Central School District – Financial Management (2016M
… through October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and … schools with approximately 1,250 students, is governed by an elected seven-member Board of Education. Budgeted … Finding The District’s long-term financial plan projects a deficit unrestricted fund balance by 2018-19. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOtego-Unadilla Central School District – Financial Condition (2015M-245)
… audit was to examine the District’s financial condition for the period July 1, 2013 through May 14, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245St. Regis Falls Central School District – Fund Balance (2016M-141)
… Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 and 2015-16 fiscal years were approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252