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Town of Lexington – Town Clerk (2017M-188)

… and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled … for the audit period totaled $45,654. Key Findings Real property taxes totaling nearly $1.9 million and fees …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Town of Union Vale – Procurement and Information Technology (2017M-172)

… Purpose of Audit The purpose of our audit was to determine whether Town officials procured goods and services in accordance with Town policy and applicable laws and … use. Key Recommendations Revise the procurement policy to provide guidance on seeking competition for professional …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… period July 1, 2015 through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. … Yorktown Central School District Procurement and Claims …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… in Suffolk County. The District, which has approximately 140 students, is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans

… Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This … public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …

https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefits

City of Lockport – Cash Flow (2014M-195)

… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Alternative and Out-of-Service Death Benefits – State Police Plan

… pension reserve that would have been established under the State Police retirement plan (Section 381-b) had you retired …

https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefits

Alternative and Out-of-Service Death Benefits – Forest Rangers Plan

… may be payable. This benefit would equal the initial value of your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) or this special plan as of the date of your death. A comparison will be made and the …

https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefits

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Cost-Saving Ideas: School District Auditing – Audit Committee

… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

Town of Erwin – Justice Court (2017M-266)

… uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Town of Nichols – Financial Management (2017M-258)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed … Town of Nichols Financial Management 2017M258 …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258

Village of Nassau – Budgeting (2018M-3)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3

Brentwood Public Library – Leave Accruals (2018M-26)

… Purpose of Audit The purpose of our audit was to determine whether Business Office employee leave accrual … Recommendations Develop and implement written procedures to provide details for the maintenance of leave accrual …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

New Hope Fire Department – Board Oversight (2017M-298)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)

… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods … January 1, 2016 through May 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a … Town of Beekmantown Procurement and Town Clerk Operations 2017M217 …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217

Rutland Fire District – Board Oversight (2017M-262)

… July 31, 2017. Background The Rutland Fire District is a district corporation of the State, separate from the … Town of Rutland in Jefferson County. The District, which is governed by an elected five-member Board of Fire … monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262