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Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML. The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Southern Cayuga Central School District – Financial Condition (2020M-77)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Keene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Real Property Tax Cap - School Districts Guidance
… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidancePennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Investment Advisory Committee
… Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board Director …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 31, 2013. Background North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedChautauqua County – Investments and Payroll (2016M-147)
… our audit were to review the County’s investment program and salaries and fringe benefit payments for the period January 1, 2013 … County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Emergency Service Communication Surcharges (2017-MS-4)
… picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Opinion 91-22
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad … Whether a fire police squad may separately incorporate as a …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Controls Over Cash Advance Accounts
… Purpose To determine whether the Workers' Compensation Board (WCB) … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Workers Compensation Board WCB has …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… Common Retirement Fund (Fund) to review its portfolio for any companies involved in the anti-Israel Boycott, … York State Common Retirement Fund to review its portfolio for any companies involved in the antiIsrael Boycott …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeHiring Members with the Enhanced Report – Enhanced Reporting
… NYSLRS Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing … and they are: An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public … retirement systems in New York State. If your employee is an existing NYSLRS member, they will make mandatory …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero … move appropriation authority between Business Units in different funds or accounts (e.g. between Aid to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersState Comptroller DiNapoli Releases School District Audits
… financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0