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Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectEnding Your Membership – Police and Fire Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked in public … 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipWebster Public Library - Board Oversight (2018M-125)
… Key Findings The Board did not: Audit private fund claims and did not approve other claims before payment. Provide … oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, … funds claims, before payment. Adopt additional financial and IT policies and review and revise the bylaws and …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… policy, were adequately supported and approved prior to payment. There were no recommendations as a result of this …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Town of Smithville - Annual and Claims Auditing (2020M-41)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Village of Bainbridge - Conflict of Interest (2019M-72)
… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… released in May 2013. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fState Agencies Bulletin No. 901
… Purpose Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … Pensioners and beneficiaries in Agency 01130 Division of Veterans Affairs Blind Veterans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veteransRye 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-2022mTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fSchoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Letchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… performs all financial duties, including online banking, on her personal computer. Adequate accounting records were … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Hudson City School District – Audit Follow-Up (2010M-142-F)
… is governed by the Board of Education which comprises seven elected members. The District’s 2012-13 budget was over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fVillage of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police Department or 7 percent of the employees tested and two elected Trustees did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… Town of Seneca Fall’s (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in March 2019. Background The … Supervisor and four Board members. Results of Review Based on our limited procedures, the Town made progress …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… town seneca falls financial management audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… audit follow up town addison supervisors fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fTompkins County Development Corporation – Board Oversight (2021M-7)
… only $1,000 should have been collected in accordance with the current Board-approved policy. Key Recommendations … have been approved. Corporation officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Audit FollowUp 2013M141F …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-f