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Bolton Fire District – Credit Cards (2017M-180)
… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Riverhead Central School District – Vendor Master File (2017M-139)
Riverhead Central School District Vendor Master File 2017M139
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Dutchess County – Financial Condition (2013M-370)
… charges have not been sufficient to cover their respective expenses. The County’s general fund has had to subsidize a …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Galway Central School District - Fund Balance Management (2017M-267)
… Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing … to fund operations. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent housing for …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialCUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY employees in the titles of Electrician, Electrician Helper and … Electrician Effective Date(s) Increases may be submitted in Pay Period 4C (Institution), paychecks dated 5/21/09 Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… is governed by a six-member Board of Directors, contracts with the Town to provide fire protection services to the … $177,500. Key Findings The Board was not provided with monthly bank statements, bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overState Agencies Bulletin No. 1625
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s … limit for 2018, 2019, and 2020 have been calculated by the New York State and Local Retirement System. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesAbout the Common Retirement Fund – What Every Employer Should Know
… the Police and Fire Retirement System (PFRS). This is an increase from fiscal year ended March 31, 2021, when …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to … Project IDs are selected on transactions and collected in Project Costing for billing and reporting purposes. When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionDolgeville Central School District – Fuel Monitoring (2023M-175)
… Audit Objective Determine whether the Dolgeville Central School District (District) officials adequately accounted for … action. … Determine whether the Dolgeville Central School District District officials adequately accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Campbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return … reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT query does not equal the total cash on hand, the state agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceAlexander Central School District – Financial Management (2020M-64)
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established … Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset