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Pine Bush Central School District – Claims Audit Process (2017M-171)
… period July 1, 2016 through June 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, … Pine Bush Central School District Claims Audit Process 2017M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Village of Speculator – Claims Auditing (2017M-25)
… 2016-17 fiscal year totaled approximately $1.6 million. Key Finding Village officials have established adequate … purposes and are audited and approved before payment. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Italy – Multiyear Planning (2017M-53)
… for 2016 totaled approximately $1.2 million. Key Findings Town officials have not established a multiyear … have not established a fund balance or reserve policy. Key Recommendations Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Central Valley School District - Separation Payments (2018M-153)
… employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, except for minor … of separation payment calculations was performed for all payments processed in the payroll system during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District … and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board … 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and … reconciliations. The Secretary did not issue receipts for all cash collected. Key Recommendations Ensure that bylaws … Prepare bank reconciliations. Issue receipts for all cash collected. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mVillage of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method … performs the Village building inspection function meets all the requirements for holding Village office. Institute procedures to ensure that all payments for personal services to the Justice are based …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board … required code of ethics. The by-laws do not address all areas of financial operations and contain contradictory … complete, current and accurate financial records for all Department activity, complete and document bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCredit for Previous or Military Service – Forest Rangers Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-serviceCredit for Previous or Military Service – Regional State Park Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the … and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not maintain …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls … and regulations. Town officers and employees should remit all fees and collections to the Supervisor by the 15th of the … month that collections were received. Maintain custody of all Town bank accounts. Conduct a thorough and deliberate …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Lansingburgh Central School District – Purchasing (2017M-173)
… Pittstown and Schaghticoke, as well as the City of Troy. The District is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Special Accidental Death Benefit – Career Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefit