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Accounts Payable Advisory No. 64

… was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checks

Saratoga Springs Public Library – Claims Processing (2014M-351)

… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims … Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Alternative and Out-of-Service Death Benefits – State Police Plan

… leaving public employment, your beneficiary would receive 100 percent of your ordinary death benefit, unless you were …

https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefits

Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans

… Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service …

https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefits

Marlboro Central School District – Information Technology (2021M-33)

… accounts. Officials developed a data security plan in January 2010 that included password security and user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Tonawanda City School District - Procurement (2023M-108)

… – pdf] Audit Objective Determine whether Tonawanda City School District (District) officials used a competitive … corrective action. … Determine whether Tonawanda City School District District officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a significant … established adequate internal controls over payroll and personal services. District officials implemented … specific procedures to ensure that individuals reported and paid on the payrolls were bona fide employees and, as …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Saratoga County – County Bridge Maintenance (S9-13-7)

… totaled $233 million in 2012. The County Department of Public Works is responsible for the maintenance and …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

Smithtown Fire District – Capital Project (2014M-231)

… procedures to be followed when authorizing capital asset construction. … Smithtown Fire District Capital Project …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Germantown 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-166

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Your Membership Tier – Special 20- and 25-Year Plans

… January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, depending on their retirement plan …

https://www.osc.ny.gov/retirement/publications/1517/your-membership-tier

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… if internal controls are adequate to ensure that the Company’s financial activity was recorded and reported … 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal