Search
Lake Pleasant Central School District – Payroll (2016M-8)
… calculation of its employees’ wages and salaries for the period July 1, 2014 through September 30, 2015. … The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Red Hook Central School District – Follow Up (2007M-66-F)
… the audit report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia … and three recommendations were not implemented. … Red Hook Central School District Follow Up 2007M66F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fEssential Policy Elements – Travel and Conference Expense Management
… rate higher than the maximum rate. It may be in the best interest of the local government or school district to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsSullivan County Community College – Information Technology (2017M-123)
… Over 100 user accounts that were no longer needed were not disabled or removed and the Board did not establish policies and procedures regarding breach … and disaster recovery plans. Server room equipment is not adequately protected. Key Recommendations Create, adopt …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … estimates of appropriations based on actual needs to avoid levying taxes at a level greater than needed. … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Pine City Fire District No. 1 – Board Oversight (2017M-166)
… activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… for prom tickets totaling $360 and three collections for yearbook sales totaling $165 were not remitted to the central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mClaryville Fire District – Budgeting Practices (2014M-59)
… audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mEdinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Alternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an … you have not retired, and you die less than one year after leaving public employment, your beneficiary would receive …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsYork Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… General Municipal Law. The Board does not review monthly bank statements and the related reconciliations and canceled … Adopt an investment policy. Review the Treasurer’s monthly bank statements and the related reconciliations and canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… January 1, 2013 through July 31, 2014. Background The New Woodstock Fire District, which is governed by an elected … to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Westbury Water District – Purchasing (2015M-261)
… 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 County and provides … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Contract Submission System (CSS)
… (CSS) to securely submit contracts and contract amendments for prior approval or filing (as required by the Public … form identifies a government organization's Authorizer for purposes of establishing the Authorizer’s Online Services … Account Maintenance - This form identifies a user for the purposes of establishing a user account in Online …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssDryden Central School District – Financial Condition (2013M-396)
… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mNorthville Public Library – Cash Disbursements (2015M-53)
Northville Public Library Cash Disbursements 2015M53
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53