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Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272South Orangetown Central School District – Network User Accounts (2022M-24)
… did not: Ensure procedures for granting, changing and disabling network access are consistently followed by all … include 13 generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure … unneeded network user accounts are immediately disabled and regularly review enabled network user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24CUNY Bulletin No. CU-176
… UA6 Amount: $270 or $162 per attachment Payroll Register and Employee's Check/Advice The Earn Code UA6 and the payment amount will be displayed on the payroll … The earn code description (Uniform Allowance CUNY) and the payment amount will be displayed on the employee's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-176-june-2003-uniform-allowance-paymentState Agencies Bulletin No. 1060
… Employees Employees who have had a garnishment satisfied and are due a refund as identified by a Court Officer … refunds will be included in the employee’s regular check and will display on the paycheck stub and direct deposit advice statement. Refunds are not subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsTown of Corinth – Claims Auditing (2017M-102)
… was to determine whether claims were adequately supported and properly audited by the Board before payment for the … The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is … Board did not audit all claims before approving payments and approved 22 claims totaling approximately $39,000 that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Guilderland – Golf Course Collections (2017M-22)
… is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town is … to the Town Comptroller’s office in a timely fashion, and no one independent of the Director of the Department of Parks and Recreation reconciled the daily sales logs to his annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Chatham Central School District – Financial Condition (2015M-161)
… The Chatham Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161State Agencies Bulletin No. 1950
… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), … of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPort Byron Central School District – Network User Accounts (2021M-119)
… including 14 non-student accounts, four shared accounts and one generic account. Sensitive information technology … user accounts. Regularly review network user accounts and disable those that are unnecessary. Routinely evaluate shared user accounts and disable those that are no longer needed. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish compensating …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Stockton – Financial Management (2014M-90)
… The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is … of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy to address the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90State Comptroller DiNapoli Releases Municipal Audit
… Industrial Development Agency (JCIDA) – Project Approval and Monitoring JCIDA officials did not appropriately evaluate … also failed to assess annually reported capital investment and salary information for reliability or compare it to … the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditRochester Career Mentoring Charter School – Procurement (2016M-406)
… Monroe County, is a public school financed by local, State and federal resources that is not under the control of the … did not always seek competition when procuring goods and services. Key Recommendations Adopt a procurement policy … with clear language addressing the procurement of services and prescribing methods for soliciting competition. Seek …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Sauquoit Valley Central School District – Financial Condition (2016M-88)
… the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately $10.6 … that individuals were paid at their approved salaries and wages and received only the benefits to which they were entitled. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal … $105.8 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed 36 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Greece Central School District – Retiree Health Insurance (2016M-54)
… purpose of our audit was to review the District’s records and procedures for providing retiree health insurance … information. Key Recommendations Develop written policies and procedures to periodically monitor the status of all retirees, their spouses and their dependents receiving health insurance coverage. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Madrid-Waddington Central School District – Financial Condition (2015M-347)
… in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which … with realistic estimates of anticipated expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any amount that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383