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Victor Central School District – Information Technology (2016M-117)
… address data backups. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Nyack Union Free School District – Reserve Funds (2014M-185)
… Routinely review reserve fund balances and determine if reserves are funded at appropriate levels and in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts processes for … October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to provide low-rent housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. Background The Southampton … District, which operates three schools with approximately 1,695 students, is governed by an elected seven-member Board … processing procedures in writing, including those that apply to the Business Office and those that are specific to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsCooperative Information Technology Services (2012MR-1)
… and support for local governments within the County by a projected $87,372 through cooperative IT services. …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … adoption. By doing so, you waive the right to continue in service until age 70. You must separate from service no … and receive the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andOneonta City School District – Payroll (2017M-202)
… Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The District, which has … accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… July 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which … East Aurora Union Free School District High School ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAmagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire … to the residents of Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of employees’ hours worked. The Board did not establish pay rates for part-time employees in either a policy or by … records the hours worked by those employees. Ensure pay rates are formalized in writing to clearly define the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Willsboro Fire District – Financial Controls (2014M-156)
… March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, … procedures are in place to adequately control the District’s fuel assets. Request and review fuel reconciliation reports …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… reviewed by a disinterested third party who reported that everything was in good order; however, this review was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Chateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Johnsburg Central School District – Payroll (2014M-174)
… School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174South Jefferson Central School District – Community Services (2016M-343)
… controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background … with approximately 2,100 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $32.6 … Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343