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Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were managed properly for the period … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWalton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate … 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected … Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act … time cards are accurate. The Fishers Island freight agent’s duties related to cash receipts are not adequately …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156South Country Central School District – Information Technology Inventory (2017M-219)
… performed more frequently and investigate any differences from the District’s inventory records. … South Country …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventorySouthern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2010 through … The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the … The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … 11 and 30 days before being deposited in the District’s bank accounts. Key Recommendations Require that District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Henry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the … school not under control of the school board, located in the City of Albany. The School, which is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January … The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June … Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Kings Park Central School District – IT Asset Management (S9-22-13)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. … B includes our comments on issues raised in the District’s response letter. … kings park audit schools statewide IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of … Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions … The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced … not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Payroll Improvement Project Bulletin No. PIP-006
… Purpose The purpose of this bulletin is to notify agencies of the timeline for activities that will impact agencies … 9.1 to version 9.2. This will include and affect agencies in various ways. The three major areas of agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineState Agencies Bulletin No. 1882
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 … stop ORP and VDC contributions when an employee’s pensionable earnings reach the $290,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … board and payable out of funds within the separate board’s jurisdiction. Village Law Sections 3-301(2)(c), 5-524 Fire …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period … The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations