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Lindenhurst Union Free School District – Collections (2024M-24)
… pdf] Audit Objective Determine whether Lindenhurst Union Free School District (District) officials ensured that funds … Determine whether Lindenhurst Union Free School District District officials ensured that funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24City of Watertown – Information Technology (2017M-184)
… Jefferson County and is governed by an elected five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings The Council did not adopt policies and City officials did not … rights to the City’s network and financial system. The Council has not adopted adequate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Town of Shandaken Employee Compensation and Benefits 2017M289 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mSpecial Accidental Death Benefit – New Career Plan
… without reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary … was the regular compensation earned during the last 12 months of service prior to the date of death. If 12 months of …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitCity of Yonkers – Budget Review (B18-6-6)
City of Yonkers Budget Review B1866
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Town of Tompkins Fire District – Board Oversight (2023M-33)
… Treasurer’s records. File the AUD with the Office of the State Comptroller (OSC) within 60 days of the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Mount Morris – Treasurer’s Office (2013M-65)
… to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $3.8 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or … and disbursement procedures, for the audit and approval of bills and for fundraising activities. Provide the Treasurer … perform the duties of that position. Audit and approve bills prior to the Treasurer making payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… is affiliated with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The Department’s officers include a President, Vice …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsThousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, … School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
Lisbon Central School District Cafeteria Cash Receipts 2016M152
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Village of Islandia – Procurement (2021M-203)
… complete report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to procure … Determine whether Village of Islandia Village officials used a competitive …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Rockland County Department of Social Services – Service Contracts (2014M-368)
… Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to … policy and seek competition for some contracted services. Key Recommendations Require that service providers … met. Use a competitive process when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Unified Court System Bulletin No. UCS-234
… Purpose To notify agencies of increased eligibility for First Unum Life Insurance (code 534) and two new deduction codes for First Unum Disability Insurance (code 524), and First … Accidental Death and Dismemberment Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesPearl River Union Free School District – Fixed Assets (2022M-126)
… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… card and purchase card charges were properly approved, supported and for appropriate purposes. Key Findings … purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that … all credit card and purchase card charges are approved, supported and for appropriate purposes. Comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m