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Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

State Agencies Bulletin No. 838

… Purpose To explain OSC’s automatic processing of the reduction to the … payment. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … Job Data page effective 9/1/08. The Action/Reason codes of Pay Rate Chg/SDC (Salary Decrease) will be used for all rows. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuity

Operational Advisory No. 18

Two Refund of Appropriation Vendor IDs to be Inactivated

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payable

Ordinary Death Benefit – Article 14 Benefits

… may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are on the … raised to the next highest multiple of $1,000. The salary is limited by Section 130 of the Civil Service law. The first …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefit

Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits

… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … sick leave credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under … 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-341j

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… Purpose of Audit The purpose of our audit was to review the School’s information …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Sexual Offender and Management Treatment Act Program

… the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted the Sex Offender …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… report – pdf] Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester (School) officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

West 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-314

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

City 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 …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to … trail capabilities and review monthly audit trail reports for unusual activity. … Albany County Department of Weights …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

State Agencies Bulletin No. 296

Revised Data Capture Files NHRP 716 and NHRP 517

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Town of Carlisle – Fund Balance (2017M-106)

… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… controls over the parking ticket collection process for the period January 1, 2015 through June 30, 2016. … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Brocton Central School District – Claims Audit (2023M-15)

… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15