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Latham Fire Department – Length of Service Awards Program (2016M-279)
… recordkeeping system for the LOSAP attendance records and has not established procedures to ensure the information is organized and accurately recorded. The Committee did not establish an … records to ensure the information is better organized and accurately recorded. Ensure the information entered in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Morris – Board Oversight (2013M-75)
… Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … or to payroll registers, to ensure that the payees and amounts agree. We reviewed 130 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Laurens Fire District – Financial Activities (2021M-43)
Determine whether the Laurens Fire District District Board of Fire Commissioners Board established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Glens Falls Housing Authority – Tenant Rents (2014M-370)
… for processing tenant rents were not adequately segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for … oversight. Ensure the timely deposit of tenant rents and that the clerk’s file cabinet is securely locked. Ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Hempstead – Budget Review (B7-14-4)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Accounts Payable Advisory No. 66
… State agencies must inform OSC of any suspected and/or existing theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets as soon as they are identified. For more … has been updated to reflect the new process agencies and organizations must follow to report suspected and/or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsMount Morris Central School District – Claims Auditor (2022M-131)
… report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims … Determine whether the Mount Morris Central School District District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Wappingers Central School District – Professional Services (2022M-88)
… audit period. Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure … officials generally agreed with our recommendations and have indicated they planned to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of North Salem - Agricultural Exemptions (2018M-194)
… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… to ensure that financial activity was properly recorded and Department money was safeguarded for the period January … The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures for 2014 … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Hancock – Transfer Station Operations (2016M-255)
… The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is … Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Fire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTown of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9BOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest price for … buying volume. BOCES officials’ responses to our findings and recommendation are in Appendix B. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2State Agencies Bulletin No. 1503
… Purpose To inform agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for … with appropriations due to lapse on September 15, 2016 and September 30, 2016 Background Appropriations allocated to certain chartfield strings will lapse on the above date and will no longer be available for payroll charges. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsSUNY Bulletin No. SU-244
… to $100,000 5.75% More than $100,000 6% The Benefit Plans and the narrative descriptions are found below. Note : The … rates are identified within the description. SUNY and State Education Department Benefit Plan Description … TIAA members who enrolled in the ORP between April 1, 2012 and December 31, 2013 Agency Actions Each SUNY campus is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… to $100,000 5.75% More than $100,000 6% The Benefit Plans and the narrative descriptions are found below: Note : The … rates are identified within the description. SUNY and State Education Department Benefit Plan Description … TIAA members who enrolled in the ORP between April 1, 2012 and December 31, 2014 Agency Actions Each SUNY campus is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementOpinion 91-17
… GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the … by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… residents of the portion of the town within the district and that a number of town residents within the district are … sewer district. Although the provisions of Articles 12 and 12-A of the Town Law and Article 5-A of the County Law do not specifically provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but still remains relatively small, according to … The percentage of school districts initially planning to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-cap