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Village of Whitney Point – Cash Disbursements (2013M-69)
… disbursements for the period June 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not … records. Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with Library policy. Establish and …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Harford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Village of Hilton - Financial Management (2020M-31)
… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… and attendance (T&A) controls; therefore, we could not confirm the three employees identified worked all the hours … B contains our comments on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Fire District Information: Fire District Training Providers
… certification of an approved training course related to the required training for Fire District Commissioners. … Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course Certified Through: 6/3/2027 … Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: 139 Lafayette Avenue, P.O. Box 177, Suffern, NY …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersOverview – Special 20- and 25-Year Plans
… they will not be included in your FAE calculation: Unused vacation; Unused sick leave; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewVillage of Old Westbury – Justice Court (2017M-64)
… perform bank reconciliations or accountability analyses on a monthly basis during the audit period. Two of the three …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Madison - Collections (2023M-160)
… a third-party vendor (billing company) showing ambulance billings, collections, write-offs and unpaid balances. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Islip Fire District – Disbursements (2020M-9)
… Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment … findings in this report. Appendix B includes our comments on certain issues in their response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Penfield Central School District – Procurement (2022M-76)
… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lyons Central School District – Payroll 2022M-71
… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… adequately performed the financial recordkeeping and reporting duties required of this position. Key Findings … did not adequately perform the financial recordkeeping and reporting duties required of this position. We identified … $361,088 were inappropriately recorded in the general fund and paid from the general fund bank account of which $214,871 …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Challenging a Determination – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationOverview – State Police Plan
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … often did not document that prior approval was granted for overtime worked and that start and end times were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m