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Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardEthical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actSUNY Bulletin No. SU-300
… of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Cleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Village of Northville – Joint Youth Activity Program (2016M-339)
… operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson … for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339What is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … adequate oversight of the bookkeeper’s duties during our audit period. The Supervisor did not ensure all deposits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… through November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington … Commack Union Free School District Financial Condition and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Morris Central School District – Financial Operations (2015M-251)
… of Cooperative Educational Services (BOCES), who approves all District claims, audited payments to the BOCES itself. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401X.3 Overview – X. Guide to Vendor/Customer Management
… Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in … to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: … in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewWading River Fire District – Gasoline Credit Cards (2017M-5)
… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the … Cash receipt duties were not adequately segregated and compensating controls were insufficient. The Authority … cash level. Access rights to the housing software and accounting system are not properly restricted. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s … officer or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and … being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and submit …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291