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Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… properly account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform … each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Tier 6 Defined Contribution Plan Option

… Employees newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, … may choose either the traditional defined benefit plan or a defined contribution plan …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Chestertown Fire District – Claims Processing (2016M-387)

… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bayport Fire District – Credit Card Use (2016M-394)

… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s … The Pittsfield Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The … to include detailed policies and procedures to provide guidance and establish controls over the Department’s cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing records, funded and disbursed money from reserves without authorization and …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Village of Islandia – Information Technology (2021M-100)

… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure … Determine whether Village of Islandia Village officials ensured information technology …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

East Islip Union Free School District - Financial Condition Management (2020M-24)

… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial … Determine whether the Board and District officials provided adequate oversight and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Cincinnatus Central School District – Procurement (2021M-111)

… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive … School District District officials sought competition to procure goods and services not subject to competitive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Town of New Lisbon – Financial Oversight (2013M-12)

… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … Town of New Lisbon Financial Oversight 2013M12 …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Franklin County Probation Department – Restitution Payments (S9-20-13)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … order or disburse victim restitution payments promptly and appropriately. As a result, some victims are not …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 20 restitution … obligations. Provide meaningful oversight. Enforce and monitor restitution according to court orders and Department …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Town of North East – Internal Controls Over Information Technology (2013M-31)

… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

Town of Groveland – Fiscal Oversight (2014M-285)

… The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period … The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is … Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Reporting Workers' Compensation Benefits – Legacy Reporting

… can be paid to your employees in three different ways. How your employees are paid those benefits determines how you report their salary and service to us: All payments … for up to one year for each incident. Tiers 2 through 6 — Do not report salary or days worked. Part salary paid by the …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits