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Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … and Expenses at [email protected] . … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can … of water supply and distribution and certain types of short term borrowings are excluded from the debt limit. Exclusions …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents … to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a … approximately $1.5 million. Key Finding The Authority’s controls were appropriately designed and operating …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Potsdam Central School District – Payroll (2016M-161)
… Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Enterprise Charter School – Enrollment and Billing (2014M-378)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … Key Findings The School does not periodically verify student residency information on file or require that a new proof of residence be submitted when a student's address changes. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Lake Pleasant Central School District – Payroll (2016M-8)
… 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Red Hook Central School District – Follow Up (2007M-66-F)
… of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in implementing … in the audit report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fEssential Policy Elements – Travel and Conference Expense Management
… list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, … for overnight expenses. For example, some governments do not pay for overnight expenses unless the employee is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsSullivan County Community College – Information Technology (2017M-123)
… University of New York system. The College is governed by an appointed 10-member Board of Trustees. Budgeted IT …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Pine City Fire District No. 1 – Board Oversight (2017M-166)
… of Southport in Chemung County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … remittances totaling $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash … The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mEdinburg Common School District – Tax Collection (2016M-233)
… and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233York Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Board did not complete, or contract with an independent account to complete, an annual audit of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… January 1, 2013 through July 31, 2014. Background The New Woodstock Fire District, which is governed by an elected … to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Westbury Water District – Purchasing (2015M-261)
… 1, 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in … of purchase orders when purchasing goods and services. The procurement policy does not require the solicitation of …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261