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Fort 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-202Oriskany 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-14State 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-definedLivonia 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-operationsBrighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … to determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Justice Court Fund: Electronic Filing Common Errors
… Submission Error Possible Cause Resolution "Report period in the report submitted can't be a future month." Report is … elapsed." Report file is being submitted prior to the end of the reporting month. Wait to submit your report until the 1st of the next month. For example, January's report can't be submitted until February 1st. "Report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-electronic-filing-common-errorsFishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through … The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether … officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period January 1, … Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialHolland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2009 through … Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal … Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company … There are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179XII.6.L Replenishing an Advance Account – XII. Expenditures
… . Business Units should refer to Chapter VII, Section 10.D – Cash Advance Payment Types for information regarding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through … Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialRensselaer 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 financial operations for the period July 1, 2012 through … Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water and sewer charges for the period January … is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 through … 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Great Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the … The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The … procedures are in place to adequately control the District’s fuel assets. Review fuel daily sheets and investigate all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Unified Court System Bulletin No. UCS-54
… Purpose To explain OSC's actions Bargaining Units Affected Certain employees in: BU 86 BU 88 BU CT Effective Date Administrative cycle … Employees who are in grade 560, with a bargaining unit of 86, 88, or CT and who received a 3.5% salary increase (SAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-54-withholding-april-1-2002-increases-certain-unrepresented