Search
Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… [read complete report - pdf] Audit Objective Determine whether: District … and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mTown of Worcester – Claims Audit (2022M-145)
… complete report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively … were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware … passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… take corrective action. Appendix B includes our comments on issues raised in the Company’s response letter. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationFriendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … compliance with the procurement policy and periodically report to the Board. … Friendship Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Village of Endicott – Disbursements (2021M-124)
… Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Department of Transportation Bulletin No. DOT-15
… Earnings End Date: 11/11/10 Earn Code: SHL Unit: 1 Payroll Register and Employee’s Paycheck/Advice The Earn Code SHL and the amount will be displayed on the payroll register. The earnings description “Shift LSP" and … Questions about this Bulletin may be directed to the Payroll Audit mailbox. … To provide agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-15-2009-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-17
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-17-2010-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-19
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-19-2011-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-21
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-21-2012-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-23
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-23-2013-shift-lump-sum-payment-winter-maintenance-seasonRochester Academy Charter School – Purchasing (2013M-144)
… the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, … One Justice failed to close his bank account as required when he resigned. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit … The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll … Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Member Contributions
… to contribute a percentage of their earnings toward their retirement. NYSLRS pensions are defined benefit plans , also … be based on the individual contributions you paid into the system. Member contributions support the benefits earned by … future retirees and are an important asset of the Common Retirement Fund , which holds and invests the money used to …
https://www.osc.ny.gov/retirement/members/member-contributionsLaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over District … The District improperly retained an independent contractor to perform the duties of Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127