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Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an …
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 over the District’s cash disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate … general fund budget totaled approximately $613,300 and is funded primarily through property taxes. Key Finding The … and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialSeneca 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-4Village of Owego - Board Oversight and Financial Operations (2018M-101)
… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire … District officials did not ensure that the District is incurring only necessary overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East 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 … and is responsible for the Company’s overall financial management. For 2014, Company revenues totaled about $214,000 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesState Agencies Bulletin No. 838
… payment. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityOperational Advisory No. 18
… System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableOrdinary Death Benefit – Article 14 Benefits
… 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical leave … raised to the next highest multiple of $1,000. The salary is limited by Section 130 of the Civil Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … Article 14 information …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… School of Rochester is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologySexual Offender and Management Treatment Act Program
… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
Determine whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial software access controls were adequate
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … that currently has seven members. The School’s expenses for the 2012-13 fiscal year were approximately $2.1 million. … residence documentation is current and maintained on file for each enrolled student. Periodically verify and update the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … 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-198City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … for violations. Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andState Agencies Bulletin No. 296
… 1g - Fields for FEDERAL TAX Attachment 1h - Fields for STATE TAX Attachment 1i - Fields for LOCAL TAX Attachment 1j … 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA … Revised Data Capture Files NHRP 716 and NHRP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517