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Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMore About This Retirement Plan – Forest Rangers Plan
… System.) These benefits are provided by Section 383-c of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planCity of Binghamton - Water System Cybersecurity (2018M-152)
… threats. Prevent or monitor public disclosure of information that could jeopardize the water system. … better safeguard the water system. Prohibit the disclosure of information that can jeopardize the system and monitor for …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2016 through August 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Newark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority … The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2016 through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. … Village of Afton Board Oversight 2018M28 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office … The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2013 through November 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in … Village of Dansville Water and Sewer Operations 2017M273 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March … 2017. Background The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. … Fixed assets were not tagged as District property for 26 items valued at $144,421. District inventory records of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Unified Court System Bulletin No. UCS-59
… Purpose To explain processing of Prepaid Legal Service Benefit for tax purposes. Affected … 31, 2002 Specifics Listed are the bargaining units, value of prepaid legal benefit, and the earn codes being applied … applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit will be based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Background The Clifton Park Volunteer Fire Department is a volunteer organization that comprises firefighters who … Fire District No. 1 in Saratoga County. The Department is governed by a Board of Directors, and the members elect a … approximately $95,000. Key Findings Department officials have not adopted written procedures regarding the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSprings Union Free School District - Payroll (2018M-222)
… Two teacher assistants were not paid in accordance with their collective bargaining agreement (CBA). Nearly 53 … absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on … $4,694) and understated on seven occasions (by a total of 26 days valued at $7,845). Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non