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State Agencies Bulletin No. 1534
… members for calendar year 2017 is $18,448.11. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, … $5,700. Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary waste. Save … status. Fully comply with DASA requirements. While a code of conduct is posted on the School website, the code is not … information. Key Recommendations Promote the proper use of credit cards by developing adequate policies and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allWainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and … January 1, 2014 through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a … The purpose of our audit was to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Roosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville 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-operationsState Comptroller DiNapoli Releases Municipal Audits
… he did not review the exemptions granted by previous assessors to ensure the exemptions had the necessary …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274White Plains City School District – Procurement of Professional Services (2014M-240)
… $193 million. Key Findings District officials did not always seek competition for professional services and … with detailed documentation attached to the vouchers to verify that professional services were actually received …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Bainbridge – Financial Management (2016M-332)
… 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Hartford – Online Banking and Information Security (2016M-385)
… July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Newfane – Supervisor's Financial Records (2017M-7)
… 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Berkshire – Board Oversight (2023M-122)
… Town purposes. The Board did not: Segregate non-payroll disbursement duties. Approve all claims, require adequate … as required. Key Recommendations Segregate non-payroll disbursement duties or implement adequate compensating …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Contract Submission System (CSS)
… the Public Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you need an online account To establish a Primary Authorizer account and/or …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-css