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Port Washington Fire Department – Budgeting (2015M-209)
… is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire protection services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Johnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Olean City School District – Reserve Funds (2022M-187)
… whether the Olean City School District (District) Board of Education (Board) and District officials properly … and District officials properly established the District’s nine general fund reserve funds totaling $10.9 million but … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… period July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located … educational facilities to residents of the William George Agency for Children and to students bused from area …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mBeacon City School District – Information Technology (2023M-143)
… 153 student accounts, 89 nonstudent accounts, and 39 shared and service accounts. Develop written procedures for adding, modifying or disabling shared and service accounts. Key Recommendations Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Terryville Fire District – Treasurer’s Duties (2017M-136)
… 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, … to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The District’s 2016 operating …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Oceanside Union Free School District – Professional Services (2016M-281)
… the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through … District officials did not always seek competition for professional services. Key Recommendation Monitor the procurement of professional services to ensure compliance with Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether … segregated Business office disbursement duties and whether the Treasurer controlled the use of her electronic signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of January 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationIndian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Wynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North Greenbush, … in Rensselaer County. The District, which operates one school with approximately 350 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … provided to employees matched Board-approved contracts and CBA stipulations. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsState Agencies Bulletin No. 1885
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … January 14, 2021. OSC Actions OSC will update PayServ to reflect the pensionable OT earning limit for 2021 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Chapter IV – Accounting Codes – Uses and Descriptions contains information and … accounting codes. This chapter provides useful information to assist users with document preparation and acts as a … system processing. OSC will periodically update Chapter IV in conjunction with system table updates. This ensures that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureSaratoga Youth Recreation – Financial Activities (2016M-258)
… were adequate to ensure that the Program’s financial activity was properly recorded and reported and that Program moneys were safeguarded for the period January 1, 2014 through May 31, 2016. … agreements to operate youth development programs for children residing in the Towns of Saratoga and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258East Meadow Public Library – Claims Auditing (2017M-275)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected … purchases totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275