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Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit organization located in the Town of … Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected five-member Board of Directors. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial

Cairo-Durham Central School District – Information Technology (2017M-246)

… properly safeguarded information technology (IT) assets for the period July 1, 2015 through June 27, 2017. Background … has approximately 1,200 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … by a student treasurer and District officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to $6,746. However, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

XII.6.L Replenishing an Advance Account – XII. Expenditures

… This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” … - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular voucher. Business … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account

Rensselaer City School District – Financial Condition (2016M-286)

… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal oversight responsibilities. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286

Hartford Central School District – Cafeteria Collections (2018M-10)

… recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10

South Country Central School District – Procurement (2013M-91)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over … (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the Board of Education (Board), which comprises nine elected members. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity established to … recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Friendship Central School District –Procurement (2016M-175)

… 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt … which operates one school with approximately 360 students, is governed by an elected five-member Board of Education. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

… complete report - pdf] Audit Objective Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m

LaGrange Fire District – Board Oversight (2014M-127)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through … from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Greenville Central School District – Information Technology (2016M-221)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … was not kept up to date, properly distributed or tested on a regular basis. The District’s web filter permitted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

Opinion 95-21

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS …

https://www.osc.ny.gov/legal-opinions/opinion-95-21

Hammond Central School District – Payroll (2016M-398)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … all aspects of payroll transactions. Establish procedures to ensure that all salary, stipend and wage rates are …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

George F. Johnson Memorial Library – Library Expenditures (2016M-214)

… period June 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of … There were no recommendations as a result of this audit. … George F Johnson Memorial Library Library Expenditures …

https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214

Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for … The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan

… before January 1, 2001 were given a choice between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death … eligibility criteria, your beneficiary will receive the post-retirement death benefit. Members who join on or after …

https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefits