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Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of … Sidney Fire Department and Related Fire Companies Financial Activities 2014M213 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, … Supervisor did not prepare accurate, periodic financial reports for the Board. The Board has not conducted an annual … the functions into one program. Provide monthly financial reports to the Board that include balance sheet account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
Plattsburgh City School District Internal Controls Over Payroll 2013M74
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high … a seven-member Board of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsSaratoga County – County Bridge Maintenance (S9-13-7)
… more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Harford 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-170Smithtown Fire District – Capital Project (2014M-231)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Germantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mGlens Falls Common School District - Cash Management (2019M-177)
… higher available interest rates, interest earnings could have been increased by $45,330 during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Alternative and Out-of-Service Death Benefits – State Police Plan
… ten years of credited service, but you have not retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… years of credited service, but you have not yet retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsTonawanda City School District - Procurement (2023M-108)
… – pdf] Audit Objective Determine whether Tonawanda City School District (District) officials used a competitive … Determine whether Tonawanda City School District District officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Marlboro Central School District – Information Technology (2021M-33)
… in January 2010 that included password security and user account management policies and procedures; however, the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185City of Hornell – Information Technology (2017M-293)
City of Hornell Information Technology 2017M293
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Village of Nissequogue – Information Technology (2015M-31)
… have not designated an information technology (IT) administrator who is independent of the Village’s financial … plan. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31