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Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementRetirement System Membership – Forest Rangers Plan
… firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipRetirement System Membership – State Police Plan
… New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… and Historical Preservation, coverage in this special plan is automatic. …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipCUNY Bulletin No. CU-298
… Purpose To explain the procedures for processing the June 2007 Uniform Allowance Payment. Affected Employees City … the memorandum from Carmelo Batista Jr. dated April 17, 2007. Refer to the Uniform Allowance for CUNY Campus Security … payment amounts. Effective Date(s) Checks dated June 21, 2007 Agency Actions Agencies must enter the following on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key … audit town lisle highway department longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Area #6 – Patch Management – Information Technology Governance
… protect systems running those programs from attacks. A patch can be an upgrade (adding features), computer bug fix, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate … provide adequate oversight of financial operations. The Department lacked detailed financial procedures and the Board … Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted … District officials did not apply for transportation aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWestchester County – Budget Review (B18-6-2)
… the County’s collective bargaining agreements (CBAs) have expired and the County faces potential significant increased … the potential financial impact of the settlement of the expired CBAs and be prepared to provide the necessary funding …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Town of Worcester – Claims Audit (2022M-145)
… – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … audit town worcester …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Upper Jay Fire District – Board Oversight (2023M-24)
… District financial activities, which hindered its ability to monitor financial operations and increased the risk that … audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … in compliance with the Town’s policy. Ensure overtime is paid in accordance with the Town’s policy. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… - pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) Board and … Determine whether the Herkimer County Industrial Development Agency HCIDA Board and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … and loss statements. Ensure ECA clubs remit receipts to the central treasurer promptly and that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… officials effectively managed the District’s financial condition. Key Findings District officials did not effectively manage the District’s financial condition. The District’s financial condition declined approximately $1 million during our audit … officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Owasco – Financial Management and Procurement (2021M-70)
… effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear … an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an excessive level. Always … effectively managed fund balances and reserves for the general water and sewer district funds and has multiyear …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70