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Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. Disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Riverhead Central School District – Vendor Master File (2017M-139)
… District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is … included in the master file before creating a new entry and did not periodically review and update existing entries. The District did not have an IRS …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Sherrill City School District – Reserve Funds (2017M-247)
… whether the Board properly established reserve funds and maintained them at reasonable levels for the period July … City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Bradford – Financial Management (2015M-239)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through August 4, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of … audit of claims to ensure that purchases were made for Town purposes. The Board and Highway Superintendent have …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Riverhead Charter School – Debit Cards (2017M-254)
… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … Key Findings The Board did not establish a comprehensive policy for debit cards to help ensure all charges were … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Concord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, … The Board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Hobart - Board Oversight (2018M-88)
… did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. Village officials expended … a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key Recommendations … duties or implement compensating controls and annually audit the annual financial report and supporting …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston … and Department of Probation Employees Local 1070 Effective Date(s) Paychecks dated August 1, 2012 OSC Actions At the … Empire State Planning Group, Inc. at 1-877-377-4220. When prompted, select option 2. Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeTown of Pamelia – Financial Management (2015M-276)
… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 … the revised point system. Establish a process to review LOSAP activities and records to ensure activities are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Subway Wait Assessment (Follow-Up)
… period and that New York City Transit had not developed a full and comprehensive plan to deal with the long-term causes …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followCUNY Bulletin No. CU-226
… Purpose To explain the procedures for processing the June 2005 … Payments for the titles listed above are pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista Jr. to College Human Resource Directors dated May 2, 2005. Refer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-226-june-2005-uniform-allowance-paymentCUNY Bulletin No. CU-277
… Purpose To explain procedures for processing the December 2006 … The Uniform Allowance Payment is authorized pursuant to a City University of New York memorandum dated October 27, … December 21, 2006 Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesCUNY Bulletin No. CU-258
… Purpose To explain the procedures for processing the June 2006 … Payments for the titles listed above are pursuant to Section 9 of the Blue Collar Agreement and the memorandum dated May 2, 2006 from Carmelo Batista Jr. to College Human Resource Directors. Refer to the Attachment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-258-june-2006-uniform-allowance-paymentCUNY Bulletin No. CU-244
… Purpose To explain procedures for processing the December 2005 … The Uniform Allowance Payment is authorized pursuant to a City University of New York memorandum dated October 17, 2005. Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-244-december-2005-uniform-allowance-payment-cuny-titlesCUNY Bulletin No. CU-214
… Purpose To explain procedures for processing the December 2004 … The Uniform Allowance Payment is authorized pursuant to a City University of New York Memorandum dated October 25, 2004. Eligibility and Payment Amounts Refer to the attachment for eligibility requirements and payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-214-december-2004-uniform-allowance-payment-cuny-titlesPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members employed by the District . For the 2021 calendar year, we found the District could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts