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Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Oneida Housing Authority – Tenant Rents (2014M-306)
… to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Potsdam Central School District – Payroll (2016M-161)
… Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Whitesboro Central School District – Claims Auditing (2016M-115)
… The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Enterprise Charter School – Enrollment and Billing (2014M-378)
… to examine the student enrollment and billing processes for the period July 1, 2013 through October 28, 2014. … kindergarten through eighth grade. Operating expenditures for the 2013-14 fiscal year totaled approximately $5.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Lake Pleasant Central School District – Payroll (2016M-8)
… The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school … Key Recommendations There are no recommendations in this report. … Lake Pleasant Central School District …
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)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in …
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
… and are usually updated at least once a year. By adopting federal lodging and meal rates as the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsSullivan County Community College – Information Technology (2017M-123)
… Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. … 10-member Board of Trustees. Budgeted IT appropriations for the 2016-17 fiscal year totaled approximately $664,000. … adopt and implement written policies and procedures for the review and removal of inactive and unnecessary user …
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)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. … The audit was …
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)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 Board Oversight 2017M166 …
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)
… District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is …
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)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. … Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. Budgeted …
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)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …
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. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
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
… leaving public employment, your beneficiary would receive 100 percent of your ordinary death benefit, unless you were …
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
… Alternative Death Benefit If you die in service after you are eligible to … Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsYork Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s financial activity for the period January …
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)
… and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by an …
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)
… to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The … the fire chief to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263