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State Agencies Bulletin No. 1218
… Institution Paychecks dated January 10, 2013 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013Village of Goshen – Financial Condition (2014M-75)
… 18, 2013. Background The Village of Goshen is located in Orange County and has a population of approximately 5,400. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Village of Newark Valley – Capital Planning (2016M-289)
… through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a population of … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Carle Place Water District – Procurement (2014M-18)
… 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… January 1, 2015 through June 8, 2016. Background The Erie County Soil and Water Conservation District provides services … preservation of wildlife habitat and management of soil erosion. The District is governed by a seven-member Board of Directors appointed by the Erie County Legislature. Expenditures for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsChenango Forks Central School District – Nonresident Tuition (2020M-69)
… a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine exactly which … documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Byram Hills Central School District - Fixed Assets (2019M-153)
… with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11City of Middletown - Water System Cybersecurity (2019M-22)
… complete report - pdf] Audit Objective Determine whether City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have … water system. Provide IT security awareness training to City employees at least annually. City officials agreed with …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management … 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a … The purpose of our audit was to evaluate the Boards financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Flanders Fire District – Disbursements (2014M-199)
… State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Orleans County Soil and Water Conservation District Claims Audit …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105State Agencies Bulletin No. 2404
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS … The purpose of this bulletin is to notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026Town of Clarkson - Justice Court Operations (2018M-57)
… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did not … As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Chester – Time and Attendance Records (2017M-287)
… October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Stillwater Central School District – Payroll (2017M-104)
… whether District employees received only the salaries and benefits to which they were entitled for the period July … is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 … valued at $4,070. Key Recommendation Continue to develop and implement procedures to ensure employees receive only the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104