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Little Flower Union Free School District – Tuition (2015M-233)
… School District is a special act public school, located in the Town of Riverhead in Suffolk County, which was established in 1972 by the New York State Legislature. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2014 through October 28, 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a … Village of Ellicottville Procurement 2016M426 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Gold Coast Public Library District – Claims Audit (2014M-237)
… The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of … act. Key Recommendation Audit all claims prior to payment in accordance with the requirements of the special act and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight … May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The … approximately $1.18 million. Key Findings The Board has not outlined the Treasurer’s duties in the bylaws. The …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Town of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Opinion 2008-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount … if the village owns all of the fire apparatus to be used in carrying out the contract, the parties to the contract may … If the village owns all of the fire apparatus to be used in carrying out the contract, the portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5State Agencies Bulletin No. 1529
… the notice. OSC will review the notice and determine if a response is warranted. If a response is required, OSC will respond directly to the taxing … The refund amount requested The completed SS-Med Refund Template for each Employee Record ( Please do not change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsOpinion 2001-11
… the fire district. You indicate that the amount expended by the fire district on such transactions for the past year … Law §801[1]). Any contract willfully entered into by or with a municipality in which there is a prohibited … all procurements of goods and services not required by law to be made pursuant to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Agencies Bulletin No. 1898
… not processed automatically. Affected Employees Employees in the Professional, Scientific, and Technical Services Unit … Lump Sum Payment) as a one-time, lump sum payment in the amount of $1,250 or $2,500. A side letter to the … states that employees who were eligible for an LLS payment in April 2019 shall continue to receive LLS payment in each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsYour Membership Tier – Special 20- and 25-Year Plans
… assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … , or call us toll-free at 866-805-0990. There is no Tier 4 in PFRS. …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierIncorporated Village of Garden City – Check Signing (2021M-39)
… [ read complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with … Determine if the Incorporated Village of Garden Citys Village check …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Rushford - Procurement (2020M-43)
… including the rationale for cases when the selected vendor is not the lowest priced. Develop procedures for the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesForestburgh Fire District – Financial Activities (2015M-203)
… Audit all claims before payment, including preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Bovina Fire District – Fund Balance (2015M-138)
… schedule and there is no consensus between Commissioners or Department officials regarding capital planning. Key … reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax … anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … an annual financial report with OSC since 2008. The Board does not audit the financial records annually. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Village of Sagaponack – Claims Processing (2017M-124)
… 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. … supporting documentation, and that purchases are made in accordance with Village policy. Ensure that Village …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Westchester Library System – Procurement (2015M-199)
… Key Finding The Library System’s purchasing policy does not address New York State General Municipal Law bidding …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199