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Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Stafford Fire Department, Inc. - Financial Management (2023M-110)
… [read complete report – pdf] Audit Objective Determine whether the Stafford Fire … Key Findings The Board and Treasurer did not properly manage the Department’s finances. The Board did not adopt … 2021, 2022 and 2023. Develop realistic budgets, as certain expense estimates were omitted or overstated in the operating …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… contracts totaling $552,659. Monitor District fuel credit card purchases resulting in 155 charges totaling … that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Varick – Water and Sewer Operations (2021M-46)
… and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46IX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated … Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or ALN) CFR Code of Federal Regulations CMIA Cash Management Improvement Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsTown of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and … The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances … Board provided adequate oversight of the Treasurers fiscal duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities. The Board did not: … BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Red Hook – Information Technology (2020M-89)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … Village of Whitney Point Cash Disbursements 2013M69 …
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)
… Determine whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments … were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally …
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)
… March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate … Annual financial reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his financial reports were inconsistent, …
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)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with …
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)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard provides … quarterly data on the number of full-time equivalent (FTE) employees by agency since 2014. About the Dashboard FTEs …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardFire District Information: Fire District Training Providers
… Cathy DeLuca, Event Coordinator Phone: (518) 275-6585 Email: [email protected] Course Certified Through: 6/3/2027 … Thomas J. Rinaldi, President Phone: (540) 292-1529 Email: [email protected] Course Certified Through: … Contact: Frank T. Simeone Phone: (845) 357-2660 ext. 100 Email: [email protected] Address: 139 Lafayette Avenue, P.O. Box …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersOverview – Special 20- and 25-Year Plans
… the years right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE period. In some cases, restrictions may apply (see … made in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview