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McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of … District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The …
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)
… audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … documentation showing Board approval for the 2013 salary and wage increases for six employees, and there was no …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls … No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Village of Atlantic Beach - Cash Disbursement (2018M-253)
… that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit period showed that these claims generally appeared …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4CUNY Bulletin No. CU-423
… Transit plan program to cover many more transit providers and to offer additional options to participants. OSC Actions … continue to access the General Deduction CD (Agency) page and enter Deduction Codes 438 (CUNY Pre Tax Transit Benefit) and 439 (CUNY Post Tax Transit Benefit) with the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101State Agencies Bulletin No. 838
… Law 496 of the Laws of 2008 the remainder of the allocated funds for the Blind Veterans 2008 annuity payments must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The … performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are … no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check numbers to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialVendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Rochester is a public school financed by local, State and federal resources that is not under the control of the … School, which is governed by a 10-member Board of Trustees and has approximately 290 students, is located in the City of … million. Key Findings The Board has not adopted policies and procedures for breach notification, access rights, user …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOperational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the … 0RAE000000 are paid prior to June 1, 2015. The Bureau of State Expenditures will delete all unpaid vouchers that …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOrdinary Death Benefit – Article 14 Benefits
… payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical leave … Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 … Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198South Seneca Central School District – Online Banking (2021M-164)
… [ read complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the … not effectively manage the District’s financial condition and presented budgets indicating the District needed to both … than needed. The Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Corning – Procurement (2020M-93)
… Appendix B includes our comment on the issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93