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Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Board does not have written policies, procedures or Board resolutions to govern electronic transfers. As a … transfers without adequate segregation of duties or documentation of transactions. We found no evidence that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … [pdf] | 2001 and 2000 [pdf] … Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District … The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, … were maintained and reconciled with the central treasurer’s records. Key Recommendations Ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive ECA policy or … tested totaling $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… them to the appropriate personnel. Ensure officials comply with the purchasing policy and General Municipal Law when … are made using a competitive process in accordance with the policy and procedures and adequate supporting … documentation is maintained. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from … of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 … to ensure inventory reports are accurate and up to date. Review fuel transaction reports to ensure fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January 1, 2013 through … Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s financial operations for the period January 1, 2013 through … Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSprings Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed … inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a … quantity transactions under this Contract for the life of such general offer or promotion . If the Contractor offers … to request early pay discounts from contract vendors when feasible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is … bid specifications are written to encourage competition from multiple vendors. Ensure that purchases are made in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9State Agencies Bulletin No. 254
… on Job Affected Employees Employees represented by CSEA in bargaining units 02, 03, 04 and 47 who elect to … for VRWS, agencies are required to change the employee's dues and agency shop based on the part time percent. Upon … Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for a percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesSherman Central School District – Claims Processing (2016M-352)
… Purpose of Audit The purpose of our audit was to examine the claims … Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North … job description that outlines the claims auditor’s expectations and requirements. The claims auditor does not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Area #12 – Information Technology Contingency Planning – Information Technology Governance
… such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of … or school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningIT Asset Management (2022-MS-2)
… Valley Central School District [pdf] , East Quogue Union Free School District [pdf] , Elmsford Union Free School District [pdf] , Freeport Union Free School District [pdf] , Geneseo Central School District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Agencies Bulletin No. 1106
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution paychecks dated December 1, 2011 Administration paychecks dated December 7, 2011 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… for 2012 and explain how it will affect employee’s taxable income and withholdings Legal Reference Pursuant to … income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … Employees A letter will be sent by the Governor’s Office of Employee Relations to affected PEF and M/C participants …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Vacating Orders – Divorce and Your Benefits
… court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-orders