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Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)

… Purpose of Audit The purpose of our audit was to examine the Sheriff’s … to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and

North Greenbush Common School District – Budgeting (2016M-112)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

Village of Maybrook – Water Operations (2013M-121)

Village of Maybrook Water Operations 2013M121

https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121

Dual Employment

… courts. UCS includes the Office of Court Administration (OCA), which is the administrative arm of UCS, under the … Key Findings Between April 2010 and March 2012, seven UCS/OCA employees were dually employed and obtained at least …

https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employment

Town of Deerpark – Budget Review (B17-6-17)

… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from … Lisle – Transparency of Fiscal Activities Village of Mount Kisco – Transparency of Fiscal Activities Village of North …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

Payroll Users Group Organizational Charter

… to improve payroll processes; and Providing members with an opportunity to network and exchange knowledge. Help … Article III. ORGANIZATIONAL STRUCTURE Section 1.Steering Committee: There shall be a Steering Committee comprised of … Committees: Operations Systems Training and Communication Bylaws, Charter, and Membership Members shall be drawn from …

https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter

School Districts’ Energy Performance Contracts (2013-MR-1)

… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… review the Village’s financial and information technology operations for the period June 1, 2012 through October 28, … software are not given to someone involved in financial operations and that backups are performed daily, and copies of data are stored at a secure off-site …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Opinion 99-7

… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …

https://www.osc.ny.gov/legal-opinions/opinion-99-7

North Collins Central School District – Financial Management (2016M-189)

… 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Middletown Enlarged City School District – Financial Condition (2017M-245)

… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245

East Meadow Union Free School District – Financial Condition (2015M-332)

… Purpose of Audit The purpose of our audit was to review the District’s … The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332

Watervliet City School District – Payroll and Claims Processing (2013M-4)

… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4

Travel Advisory No. 5

… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense

Bath Central School District – Reserves (2016M-401)

… School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Corning City School District – Procurement (2016M-222)

… Purpose of Audit The purpose of our audit was to review the District's procurement practices for the period July 1, 2014 through April 26, 2016. … or bids. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

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