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Selkirk Fire District – Procurement of Professional Services (2021M-55)
… Determine whether Selkirk Fire District District officials solicited competition for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Ulysses - Information Technology (2021M-190)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive written … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Town of Fishkill – Information Technology (2020M-153)
… plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did … and a disaster recovery plan. Develop written procedures for managing system access. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… appropriate rates. Provide adequate management oversight. BPU officials agreed with our recommendations and indicated … Appendix B includes our comment on an issue raised in the BPU’s response. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Mooers - Procurement (2020M-55)
… Objective Determine whether Town officials procured goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of the … million that were entered into during the audit period and exceeded the competitive bidding threshold, one purchase …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, … is located in Fulton County. It is governed by a Board of Fire Commissioners which consists of five elected members. … Berkshire Fire District Recording and Reporting Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308South Country Central School District – Information Technology Inventory (2017M-219)
… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … maintain a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… and protected against unauthorized use, access and loss for the period January 1, 2016 through May 24, 2017. … competition. The Town has no policies or restrictions for Internet use; we found numerous instances of personal … policy to provide guidance on seeking competition for professional services. Adopt policies for Internet use, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mRemsenburg-Speonk Union Free School District – Procurement (2017M-211)
… 30, 2017. Background The Remsenburg-Speonk Union Free School District is located in the Town of Southampton in … RemsenburgSpeonk Union Free School District Procurement 2017M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefits