Search
Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… to submit payroll information on time to avoid the necessity for interim payrolls. Develop appropriate policies …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialNewfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… sheets did not agree with leave request forms, leave time records or related leave reports. We compared the … and adopt a comprehensive system of controls over leave time and ensure that School officials and employees comply. … and complete, review any discrepancies and report the results to the Board for its review and approval of any …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Opinion 91-22
… we have previously concluded that a fire police squad is intended to be a component of a fire department or fire … company within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District … …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank … the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. Prepare bank reconciliations. Issue receipts for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mElmsford Union Free School District – IT Asset Management (S9-22-9)
… percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Special Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… spouse receiving the special accidental death benefit dies, this benefit will be paid to your children who are …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitSpecial Accidental Death Benefit – Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk … manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a thorough …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mYates County – County Clerk Cash Receipts (2015M-223)
… provides sufficient oversight. Ensure that each employee signs into the accounting system using a unique user name. … …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Travel Advisory No. 14
… Updates – Responding to Audit Questions & Voucher Denial Codes Guidance : The Office of the State Comptroller updated … Voucher Denials Updated to reflect the voucher rejection codes currently being used in SFS. References : Guide to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… January 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer … organization that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overEllicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… purpose of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected … an annual audit of the Treasurer's records as required by law. Ensure that the Treasurer submits bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, 2014 through … The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38