Search
Newfield Central School District – IT Asset Management (S9-22-17)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153East Islip Union Free School District – Financial Condition (2015M-283)
… July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six … East Islip Union Free School District Financial Condition 2015M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected … student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor to oversee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mWest Seneca Central School District – Financial Condition (2014M-381)
… July 1, 2009 through January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie … West Seneca Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Opinion 91-22
… companies". Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is … unreported; 17 Opns St Comp, 1961, p 142). Therefore, we have expressed the opinion that a fire police squad may … (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid squad …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Special Accidental Death Benefit – State Police Plan
… death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your … 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death … will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitBrocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … District officials did not always use competitive methods to procure goods and services that fell under bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, … The District Treasurer and the Executive Director of the School Business Administration had not reviewed the payroll … East Syracuse Minoa Central School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessIslip Housing Authority – Cash Disbursements (2017M-167)
… period July 1, 2015 through March 31, 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides … Islip Housing Authority Cash Disbursements 2017M167 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceStockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryWesthill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… industry standards. Complete a cost-per-meal analysis and explore methods for increasing revenues and decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by … specific procedures to ensure that individuals reported and paid on the payrolls were paid at their approved salaries and wages, and they received only the benefits to which they …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mOgdensburg City School District – Payroll (2016M-250)
… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andState Agencies Bulletin No. 1950
… No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly … 2015 through July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227