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South Jefferson Central School District – Payroll (2024M-31)
… time records. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… New York State Comptroller Thomas P. DiNapoli, Orange County District … them and with law enforcement across the state to protect New Yorkers and hold those who would commit these crimes …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during the period January … expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key … City of Sherrill Payroll and Community Activity Center Cash Receipts 2017M228 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228More About This Retirement Plan – Article 14 Benefits
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Library is located in Oswego County and is classified as a school district public library. The Library, which serves a … contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Locust Valley Central School District – Competitive Quotes (2016M-131)
… adhere to written policies for obtaining competitive quotes. District officials did not consistently enforce the … for obtaining and documenting verbal and written quotes prior to purchasing goods whose costs exceeded policy … purchasing policy, procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Western Sullivan Public Library – Library Operations (2015M-156)
… Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key Recommendations … to District credit cards for individuals who receive per diem meal allowances. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Lake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Schenevus Central School District - Financial Condition (2018M-83)
… funding. Complete a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83More About This Retirement Plan – En-Con Police Officers Plan
… This retirement plan publication describes the benefits available to Tier 1, … by the Environmental Conservation Police Retirement Plan. (There is no Tier 4 within the Police and Fire … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planMore About This Retirement Plan – State University Police Plan
… and is not a substitute for any New York State or federal law. For specific information about your benefits, …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planCost-Saving Ideas: School District Auditing – Audit Committee
… must develop and operate under a charter. Who qualifies Candidates should collectively possess knowledge in … auditing, financial reporting and district finance. Candidates may include: a board member, a nonmember as a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown of Nichols – Financial Management (2017M-258)
… 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by … Town of Nichols Financial Management 2017M258 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment Notification Reports (NBEN744, NBEN745 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsTown of Clayton - Justice Court Time and Attendance (2017M-286)
… action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286