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Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … Three Fire Commissioners had not attended mandatory training required by New York State Town Law. The District … goods and services. Key Recommendations Complete required training within 270 days of taking office. Closely monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mTown of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… determine whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 … taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more … details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and benefits … The purpose of our audit was to review the Towns employee compensation and benefits …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, … The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town is … approximately $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Lakeland Fire District – Travel and Conference Costs (2013M-145)
… the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were … The Board did not ensure that the District only paid for actual District expenses, necessarily incurred on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Chemung County Probation Department – Collections and Disbursements (2016M-10)
… were not paid in a timely manner. The administrative assistant collected all payments received by mail, had custody of all payments received by the principal clerks each day and prepared and made bank …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. Issue …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Dansville – Water and Sewer Operations (2017M-273)
… of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of … Fulton Public Library Cash Receipts and Disbursements 2017M269 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) … that consists of a daily record of actual time worked and time charged to accruals, shall record his or her work …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsAbout Filing the Resolution – Reporting Elected and Appointed Officials
… it all at once or can it be saved? I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement Online Account Homepage. What do I do? What if I … and certify it all at once or can it be saved? In Retirement Online , you add information from the Resolution …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolution