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Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… accurate, complete or timely financial records and reports. The Board did not review and approve claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, … Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityChemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10CUNY Bulletin No. CU-239
… for the 2005 calendar year. Affected Employees Employees in the bargaining units represented by District Council 37 … U6 $70.00 PL3 Note : This benefit will be processed again in paychecks dated December 8, 2005 for employees who receive … November 23, 2005 and did not have the benefit applied in October. Agency Actions Notify affected employees. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must … than the first of the month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you turn 62 within one month of its adoption, you have …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overfunded or potentially unnecessary. District officials have not developed a multiyear financial plan. Key … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… students. Budgeted appropriations for the 2014-15 fiscal year were about $90 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularVillage of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the … 17 claims had sales tax totaling $129. Furthermore, all 11 credit card claims totaling $62,404 were improperly …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… officials properly managed fund balance and reserve funds. Key Findings District officials did not properly manage fund balance. They improperly encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. … operates two schools with approximately 1,080 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in … Locke and Summerhill in Cayuga County. The District, which is governed by an elected six-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45