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Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Final Average Salary – Article 14 Benefits
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… what format it will be returned and/or whether, when and how it will be destroyed). How shared PII will be protected … quality of those services. Such vaguely worded agreements can, among other things, contribute to confusion over who has … responsibility for various aspects of the IT environment (i.e., the local government/school or service provider), which …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesState Agencies Bulletin No. 1959
… when an AC230 is received after the December 29, 2021 (Admin) or January 3, 2022 (Inst) deadline, the employee is … 2021 if an AC230 is received after the December 29, 2021 (Admin) or January 3, 2022 (Inst) deadline. Federal, State, … and Local taxes on the Form AC230: December 29, 2021 (Admin) or January 3, 2022 (Inst) Deadline Include SS/Med Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 1859
… for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of AC-230 … be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and separation … payments as authorized and ensure adequate employee time records were maintained? Audit Period June 1, 2022 – … Village officials paid salaries and wages as authorized but …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… to examine the Board’s oversight of financial operations and disbursement processes for the period July 1, 2013 … School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 … of the School’s financial records. The Director of Finance and Operations did not properly perform monthly bank …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton … District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionChenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the … the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Board did not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. … when processing claims, which were not audited prior to payment. Key Recommendations Adopt written policies and … a deliberate and thorough audit of all claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Village of Bainbridge – Financial Operations (2014M-227)
… process for the period June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in … in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Clarence Fire District – Purchasing (2016M-297)
… process, when procuring professional services. Ensure that all District officials who are involved in the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35