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Springs Union Free School District - Payroll (2018M-222)
… (District) employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement (CBA). Nearly 53 percent of leave used by 33 employees tested …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Franklinville Joint Fire District – Claims Processing (2017M-141)
… District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected … not adopted a written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period … alerts. Provide cybersecurity awareness training to City employees. Prohibit the disclosure of information …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Sullivan County Community College – Information Technology (2017M-123)
… 1, 2015 through February 27, 2017. Background Sullivan County Community College is part of the State University of … Sullivan County Community College Information Technology 2017M123 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Village of Afton – Board Oversight (2018M-28)
Village of Afton Board Oversight 2018M28
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Pine City Fire District No. 1 – Board Oversight (2017M-166)
… activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and separate … with fire protection and emergency services. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… period July 1, 2015 through March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The … Queensbury Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planKinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General … not provide documentation that they obtained quotes prior to making three purchases totaling $18,174. District … the procurement policy annually and make any amendments to keep the policy current. Ensure that compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to show the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… Background Wyoming County is located in western New York State and has a population of approximately 42,000. The …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Cincinnatus Fire District – Financial Controls (2014M-49)
… by a five-member Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key … Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial … all. Key Recommendations Adopt an investment policy and a credit card use policy. Ensure that the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Edinburg Common School District – Tax Collection (2016M-233)
… School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of Waterford - Town Clerk Collections (2018M-265)
… and 2017 real property tax collections and documentation to substantiate the date real property taxes were received … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265More About This Retirement Plan – Career Plan
… members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… gas at the lowest prices. Key Findings Five of seven units reviewed (City of Albany; Counties of Broome, Cortland … the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland and … a potential benchmark we identified for comparison. Three units (Broome County, Cortland County and North Syracuse …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238