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Western Sullivan Public Library – Library Operations (2015M-156)
… are high, and officials did not perform any comparative cost analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons remain low. Key Recommendations Perform a comparative cost-benefit …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Tompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if … Tompkins County is located in the Southern Tier and has a population of approximately 101,500. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… used competitive methods to obtain and renovate temporary courthouse space. Key Findings County officials: Paid more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash disbursements were approved and … protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSaratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the period … Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Eligible Titles – Special 20- and 25-Year Plans
… Officers with the Department of Environmental Conservation Forest Rangers Regional State Park Police Officers SUNY …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesGreece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether … of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents … system, instead they relied on the District Manager’s observations of employees’ time worked. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations for the period January 1, 2013 through March 4, … when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… insurance billings. Ensure the continued eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll … adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollByram Hills Central School District - Fixed Assets (2019M-153)
… with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Alternative and Out-of-Service Death Benefits – State Police Plan
… public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… have not yet retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 … gainfully employed. If you die within one year of leaving your public employer, but were gainfully employed … during that time, or if you die more than one year after leaving public employment, your beneficiary may be entitled …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsEast Bloomfield Fire District – Financial Operations (2017M-154)
… appropriations for 2017 total $354,594. Key Findings The purchasing agent does not provide the Board with required … The Board has not established adequate credit card or information technology (IT) policies. The Board has … procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Bayport Fire District – Credit Card Use (2016M-394)
… July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate … card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … the receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Bellevue Fire District #9 – Procurement (2018M-5)
… 1, 2016 through November 22, 2017. Background The Bellevue Fire District #9 provides fire protection services for the … Board of Fire Commissioners. Budgeted appropriations for 2018 total approximately $812,000. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Broome County – Information Technology (2013M-351)
… Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, … that more effectively manage the use of portable storage devices. Approve and adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were … the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Locust Valley Central School District – Competitive Quotes (2016M-131)
… July 1, 2014 through December 31, 2015. Background The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131