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Sodus Central School District – Software Management (2022M-64)
… Maintain a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Baldwinsville Central School District – Fuel Inventory (2022M-106)
… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… in the City of Rochester, Monroe County, is governed by a Board of Trustees which comprises 17 voting members. The … The day-to-day financial operations are conducted by the school’s Coordinator of School Operations. The … meal and field study revenues. Monies received are held by the Coordinator of School Operations who also prepares the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Village of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Tier 6 Defined Contribution Plan Option
… their retirement benefits, if: They are not represented by a union and Their salary at the time they are hired is at … result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State University of New York (SUNY). For further …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionChestertown Fire District – Claims Processing (2016M-387)
… Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected five-member Board of Fire Commissioners. … Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… The Bayport Fire District is a district corporation of the State, distinct and separate from the Town of Islip in … services to approximately 8,900 residents, is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… has approximately 20 volunteer members and is governed by an elected seven-member Board of Directors. For 2015, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andOrleans County – Court and Trust Funds (2014M-043)
… of internal controls to account for and safeguard these funds. Key Findings The records maintained by the County … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… taking additional steps to increase physical accessibility for the 83 components identified in this report. Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Overtime Compensation – Enhanced Reporting
… July 1, 2019, public safety overtime that is paid directly by a member's participating employer , and meets other … safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. For more information, visit our Public …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… taking additional steps to increase physical accessibility for the 47 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… 61 at the City Hall, such as at least one van accessible parking space, accessible parking spaces with marked access … at least 18 inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… Town of Woodbury (Town) officials could take additional steps to increase physical accessibility to programs and … where Town officials could consider taking additional steps to increase physical accessibility at selected Town … should assess the feasibility of taking additional steps to increase physical accessibility for the 131 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32NYS Travel Information
… Travel Guidelines OGS Net Card Memo : Memo issued by OGS discussing necessary changes to the State's credit card program Travel Manual Travel FAQs Guide … - Form AC 132-A is now obsolete and has been replaced by form AC 132-S AC 132-S : Employee Report of Travel …
https://www.osc.ny.gov/state-agencies/travelDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… Comptroller to administer a newly established expedited payment program, which eliminates the need for persons and organizations to submit a claim for abandoned property of $250 or less that can be …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyState Authority Contract Approval, Reporting and Filing
… Which Contracts Require Prior Review and Approval All State authorities are required to submit certain contracts … description of the contract submission process, read the State Authority Contract Submission Manual or use these …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingMcConnellsville Fire District – Financial Operations (2014M-19)
… Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund … for payment to determine if they are accurate, supported by proper documentation and for valid District purposes. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk … in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167