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Town of Lewis – Highway Purchases (2014M-103)

… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period of … Key Findings The Board did not ensure that the former Highway Superintendent followed the Town’s procurement policy … The purpose of our audit was to review the Highway Departments purchasing practices for the period of …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and approve all …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

York Fire Department – Controls Over Financial Activities (2014M-112)

… October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The … fire protection and rescue operations. The Department is governed by a five-member Board of Directors. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… Purpose of Audit The purpose of our audit was to examine the … 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district … which is governed by an elected five-member Board of Fire Commissioners, has one fire department, the Pulteney …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over … which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Cortland County - Claims Audit and Check Printing (2018M-247)

… rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of … to review user access rights to the financial software and modify user rights according to job duties. The Treasurer … software. County officials agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Hoosic Valley Central School District - Financial Management (2018M-238)

… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Cincinnatus Fire District – Financial Controls (2014M-49)

… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… Franklin County is located in northeastern New York and has a population of approximately 51,600. The County is … system access is granted to employees appropriately and prohibit employees from modifying their own time records. …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

South Country Central School District – Information Technology Inventory (2017M-219)

… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … maintain a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Town of Colden – Highway Operations (2017M-127)

… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

Town of Dannemora – Part-Town Activities (2017M-215)

… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

City of Lockport – Cash Flow (2014M-195)

… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Town of Erwin – Justice Court (2017M-266)

… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Walton Fire Department – Financial Operations (2017M-242)

… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

State Police Bulletin No. SP-168

… Purpose To notify agencies of a new long term care deduction code 526 … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, … . Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pba

State Police Bulletin No. SP-152

… Purpose To notify agencies of new voluntary deduction code 481, NYS Troopers PBA Signal 30 Fund, established for members of the New York State Troopers Police Benevolent Association … 18 represented by PBA Background In reference to the Laws of New York, 2013, Chapter 544, the New York State Troopers …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fund