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Hubbardsville Fire District - Board Oversight (2018M-107)
… and fuel inventories. Key Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. … fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 … The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … $25.8 million. Key Findings The claims auditor did not properly identify and report all confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… and deposited.. Key Findings District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … $1,680 during the audit period. Also, Town officials did not withhold employee contributions for health insurance …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the … Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Lindenhurst Union Free School District – Collections (2024M-24)
… and reported. Key Findings District officials did not ensure that funds collected from all recreational and … and educational programs and determined that: In-person collections totaling $130,568 were not recorded in … on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … a multiyear financial plan. However, the plan does not reduce the excessive unexpended surplus funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all … March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … Internal controls over the Court’s operations were not operating effectively to allow for proper accounting and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… District (District) officials secured user account access to the network and shared network folders to help safeguard … information (PPSI). Key Findings District officials did not adequately secure user account access to the network and … to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184State Agencies Bulletin No. 1595
… uncashed as of February 28, 2018 will be stopped and the funds will be sent to the NYS Office of Unclaimed Funds on March 9, 2018. Effective Date(s) Checks … 2016 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 9, 2018. Employees can visit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which … of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … must be designated in the best interest of the State and not for the convenience of an employee or to maximize travel …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service … and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an … approximately $2.6 million. Key Finding The District did not prevent employees serving as volunteer firefighters from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial … distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected … 2014 budget totaled $726,490. Key Findings The Board does not conduct a comprehensive audit of each claim prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Westfield Academy and Central School District - Financial Management (2018M-67)
… as of June 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated appropriations by a … Appendix B includes our comments on issues raised in the District’s response letter. … Westfield Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mInvoices, Purchase Orders and Payments
… Vendo resources related to invoices purchase orders and payment …
https://www.osc.ny.gov/state-vendors/portal/invoices-purchase-orders-and-paymentsGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictFreeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements … Freeport Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300State Police Bulletin No. SP-112
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Affected Employees Employees represented by NYSPIA in Bargaining Unit 62 Effective Date(s) Paychecks dated July … increase the biweekly deduction for Union Dues (Code 227 ) to $32.71 and Agency Shop Fee (Code 236 ) to $31.55. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-112-new-york-state-police-investigators-association-nyspia-dues-and-agency