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Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, … Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Hauppauge Union Free School District – Overtime (2016M-70)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $105 million. … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Great Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye Neck Union Free School District – Information Technology (2016M-280)
… safeguarded sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … training to protect District assets. Key Recommendations Inventory and classify by security level all PPSI maintained on District computer systems. Ensure that employees receive formal IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of approximately 640. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select … Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor … to grant an exemption or maintain the documentation. Of the 278 property tax exemptions totaling $6.2 million, we …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to CMIA; and … for federal program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… the Program The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and by promoting compliance with the Workers’ … self-insurers, and self-insured political subdivisions of the State. Under the Law, the Board and the State …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… received by the Clerk-Treasurer was consistent with his individual employment agreements. Key Findings The … received by the Clerk-Treasurer was consistent with his individual employment agreements, resulting in: … salaries and benefits provided are Board approved. Consult with the Village Attorney about recovering the overpayments …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Masonville Fire District – Financial Activities (2020M-165)
… payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was adequately protected because … personal computer to maintain District financial records and perform online banking transactions. Key Recommendations … adequate documentation, auditing claims before payment and annually auditing the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village of Pittsford – Audit Follow-Up (2017M-51-F)
… Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fWestbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Pittsfield Fire District – Board Oversight (2016M-305)
… Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … 1, 2012 through December 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Opinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit … or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 93-22
… Court Fund reported bail forfeiture in the amount of $200 for a particular defendant. The justice, by letter, … erroneously reported bail forfeiture in the amount of $200 for a particular defendant …
https://www.osc.ny.gov/legal-opinions/opinion-93-22