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Town of Evans – Employee Benefits (2024M-53)

… used by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Village of Catskill – Accounting Records and Reports (2024M-66)

… for three bank account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Red Hook Central School District – Inventories (2023M-133)

… tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether … fuel tanks. Develop adequate policies and procedures for monitoring and safeguarding District fuel, or review and … E-Z Pass statements to ensure fees and charges were for valid District purposes. Key Recommendations Adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Farmingdale Union Free School District – Payroll (2024M-22)

… work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Seneca County – Water and Sewer Operations (2017M-4)

… five municipal water and sewer customers, the four largest commercial customers and two water and sewer service … written agreements are established with all municipal and commercial water and sewer customers and service providers, …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

McConnellsville Fire District – Financial Operations (2014M-19)

McConnellsville Fire District Financial Operations 2014M19

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… Board ensured that disbursements were made for authorized District expenditures. Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from … Bloomingburg Joint Fire District Internal Controls Over Financial Operations 2013M42 …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

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

… use competitive methods when procuring goods and services. At the District’s organizational meeting each year, the Board …

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)

… 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection … East Kingston Volunteer Fire Company Financial Activities 2017M191 …

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

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … services to over 7,800 homes. General fund appropriations for 2016 totaled approximately $4.6 million. Key Findings … properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 did not comply with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Vendor File Advisory No. 3

… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address

State Comptroller DiNapoli Releases School District Audits

… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Cost-of-Living Adjustment – Divorce and Your Benefits

… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option … overall distribution from the retiree’s monthly retirement benefit while the retiree is still living. A DRO will be … even if the ex-spouse is entitled to receive a continuing pension payment option benefit as a beneficiary, and even if …

https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment

Erie County Probation Department – Restitution Payments (S9-20-11)

… 10 of the 30 restitution orders we reviewed had uncollected payments totaling $24,365. Department officials … they could not provide support for the source of the funds that could potentially be used to pay unsatisfied … victims with unsatisfied restitution a maximum of $100 payment each year their probationer’s case was active. Key …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

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