Search
Bradford Central School District – Claims Auditor (2022M-157)
… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. … whether Justice Court (Court) collections were recorded and reported accurately and timely. Key Findings The Village had 6,776 unpaid parking …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Berkshire – Board Oversight (2023M-122)
… for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified … agreed with our findings and indicated that they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Opinion 97-23
… corps at the same time. The provisions of law relating to the qualifications and appointment of members of volunteer … Law (§3000 et seq .) contains provisions of law relating to emergency medical services (see also General Municipal … care and the transportation of sick or injured persons to, from, or between general hospitals or other health care …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … the District’s Ethics and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. … Warren County Occupancy Tax and …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Cost-Saving Ideas: Justice Court Consolidation Process
… Public Referendum Joint Resolution Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts … Current Justice Court Structure Continues -OR- Petition of Registered Voters: File Resolution/Petition with Town … Plan to Establish Single Town Court -OR- Petition of Registered Voters: File Resolution/Petition with Town …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processVillage of Alfred – Information Technology (2017M-236)
… critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT … assets. Develop and adopt a disaster recovery plan and a breach notification policy or local law. Ensure that all …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… statutes and whether Authority officials ensured that the Information Technology (IT) system was adequately secured and protected …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyWashington County – Procurement (2017M-224)
… The County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not … laws are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… was to determine whether the Board properly established reserve funds and maintained them at reasonable levels for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247CUNY Bulletin No. CU-395
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount … $23.80 University Engineering Technician $25.80 Employees in Bargaining Unit SJ in the following titles: Title New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Rushville - Board Oversight and Information Technology (2018M-118)
… Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a result, the … a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … claims. Complete payroll certifications. Invest money as allowed by law. Develop and implement IT policies and …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. … Village of Candor Fund Balance 2017M148 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s financial activity was properly recorded and reported and … The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The purpose of our audit was to determine whether the District applied for all entitled transportation State aid … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… you are automatically covered. If your employer chooses to adopt the benefits for a limited period of time, and you … be eligible for them. Note: This benefit is not available to Tier 3 members. The Section 384-e Benefit This provides an …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b