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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… 7 million were not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 were approved by the Commissioner for $74,002 . The Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … recorded, or reported. The Treasurer paid credit card bills late . As a result, the Company incurred late …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and … June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a … Village of Alden Ambulance Service Billing and Collection 2016M321 …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Schenectady City School District – Math Workbook Inventory (2023M-65)
… workbooks as needed. Key Findings District officials did not maintain adequate inventory records and ordered excessive … inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school … with our recommendations and indicated they will take and have taken corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… tested, officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentMexico Academy Central School District – Procurement (2023M-75)
… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Sodus Central School District – Software Management (2022M-64)
… were listed on the District’s software inventory and 27 (20 percent) were unneeded or did not have a specific business …
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)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
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)
… recording, and reconciling of School meal and field study revenues. Monies received are held by the Coordinator … cash receipts reconciliations for School meal and field study collections be performed by someone independent of 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)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Tier 6 Defined Contribution Plan Option
… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … 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-optionChestertown Fire District – Claims Processing (2016M-387)
… include information necessary to determine the number and dollar amount of the claims authorized for payment. Key … claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …
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)
… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …
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)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
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)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s … implemented properly and consistently, provide a system of internal controls to account for and safeguard these … The purpose of our review was to determine whether the County Treasurers …
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)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 575 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility at selected Village facilities. Specifically: …
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
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… Town Court, such as a water fountain mounted at the proper height. Nine components at the Senior Center, such as …
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)
… 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-s9-24-36