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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… but were not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise … Secretary to the Board. $7,239 for alcohol. $5,121 for 14-karat gold and diamond rings for the Chief and his spouse. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Putnam County Industrial Development Agency – Management Practices (2013M-257)
… the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementSaranac Central School District – Investment Program (2023M-89)
… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had … program - legality, safety, liquidity and yield - when investing available funds. District officials were given an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Sag Harbor Union Free School District – Child Care Program (2016M-211)
… audit was to review the District’s oversight of its child care program for the period July 1, 2014 through December 31, … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt procedures for … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and … IT control weaknesses were communicated confidentially to Authority officials. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… 1, 2014 through December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two … Island Park Union Free School District Information Technology Asset …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetClyde Fire Company – Controls Over Financial Activity (2015M-072)
… the amount of funds that are collected at all fund-raising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight … being exercised in a diligent and thorough manner. When a local government or school district has a strong claims … also builds taxpayer confidence in the operations of their local government or school district. Allocating resources to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareOpinion 2001-6
… public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp Nos. 81-49 and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… provides for an automated process by which project costs are allocated based on Time and Labor data. The integration … In addition to the payroll costs allocation, there are certain other costs that can be allocated based on the … on payroll data. Procedure To ensure that PayServ charges are allocated correctly and in a timely manner, agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationCortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: … with law. Direct the County’s Information Technology (IT) Department to review user access rights to the financial … duties. The Treasurer should: Control his signature when it is applied to prepared checks. Discontinue assigning users …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for the … through July 25, 2016. Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyFire Island Union Free School District – Leave Accruals (2015M-289)
… Fire Island Union Free School District Leave Accruals 2015M289 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Sidney Memorial Public Library Cash Disbursements 2014M252 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and increasing the … the design of the bus routes based on the actual number of students using the buses. District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Unified Court System Bulletin No. UCS-266.2
… for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollPayroll Improvement Project Bulletin No. PIP-017
… pm Sunday 02/28 6:30 am – 4:00 pm Monday 03/01 6:30 am – 8:00 pm Tuesday 03/02 6:30 am – 8:00 pm Wednesday 03/03 6:30 am – 8:00 pm Thursday 03/04 5:00 am – 8:00 pm Friday 03/05 5:00 am …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92