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Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… services provided to Medicaid-eligible students and did not correct and resubmit rejected claims. The District also lacked … procedures to ensure Medicaid claims were submitted and reimbursed. As a result, claims were either not submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… designed and operating effectively to adequately safeguard College assets for the period September 1, 2011 through … August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of … and has approximately 2,700 full-time students. The College is governed by a 10-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedConesus Volunteer Fire Department – Financial Controls (2014M-42)
… audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. … fire protection services to the Town. Expenditures for 2012 totaled approximately $10,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Arkport Central School District – Payroll (2016M-338)
… The District, which operates one school with approximately 480 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The … Maintain the District’s accounting records in a timely, accurate and complete manner. More effectively …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Sagaponack – Claims Processing (2017M-124)
… is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is … claim to determine if the claims are properly itemized and include appropriate supporting documentation. Competitive … for some purchases. Key Recommendations Conduct a thorough and deliberate claims audit, ensuring that each claim has …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Orchard Park Public Library – Audit of Claims (2016M-191)
… 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Town of Jefferson – Selected Financial Operations (2014M-332)
… the collection of water rents and disbursement of Town funds. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Colonie –Justice Court Operations (2014M-114)
… Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is … seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash … and implement policies and procedures for Company members to follow when using the card. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mVillage of Schoharie - Board Oversight (2018M-184)
… Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little oversight from the … controls such as reviewing bank reconciliations and comparing canceled check images to the Board-approved …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184King Center Charter School - Information Technology (2018M-61)
… officials do not have formal procedures to address breach notification, disaster recovery, data backup, password … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password security …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Opinion 2008-2
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … was elected or appointed. This exception, however, does not apply to any renewal of such a contract. Moreover, … Law, article 18 (General Municipal Law § 806 [1]). We believe that a municipal code of ethics could include a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Agencies Bulletin No. 2435
… instructions to agencies for entering the Fiscal Year 20262027 Correctional Institution Differential payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligibleOpinion 98-20
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20