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Lake Placid Central School District – Claims Auditing (2016M-84)
… approximately $18.1 million. Key Findings The Business Manager prints signed checks prior to the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the … 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … Board did not provide oversight or ensure the Treasurer’s duties were adequately segregated or monitored. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… for the 2015-16 fiscal year totaled approximately $65 million. Key Findings District officials have not provided … leave requests were not preapproved as required. There was no evidence that the Board periodically assessed four of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were properly recorded and reported, … Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 1, 2012 through February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in … County. The Company contracts with the Town to provide fire protection services. The Company’s bylaws stipulate that … Hornby Fire Company Inc Internal Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… payroll information on time to avoid the necessity for interim payrolls. Develop appropriate policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsSpecial Accidental Death Benefit – Career Plan
… spouse receiving the special accidental death benefit dies, this benefit will be paid to your children who are …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… spouse receiving the special accidental death benefit dies, this benefit will be paid to your children who are …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… death benefit is a pension equal to your salary reduced by: The accidental death benefit without reductions; and The …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… death benefit is a pension equal to your salary reduced by: The accidental death benefit without reductions; and The …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the … will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … not only an effective way to exercise oversight, it can be done at little or no cost. On the other hand, not asking the …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsTravel Advisory No. 14
… Subject: GFO Updates – Responding to Audit Questions & Voucher Denial … GFO Updates Responding to Audit Questions Voucher Denial Codes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… – pdf] Audit Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored transportation contracts in the best interest … did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 … Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Yates County – County Clerk Cash Receipts (2015M-223)
… receipts in the accounting system under a generic user name. Key Recommendations Establish policies and procedures … signs into the accounting system using a unique user name. …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Contract Advisory No. 16
… the correct information is being entered, including the contract number. For consultant service agreements that were issued from an OGS centralized contract and subject to OCS approval, the agency assigned OC … used to obtain OSC approval should be entered in the contract number field on the AC 3272-S Form B in addition to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of … North Patchogue Fire District Fuel Inventory and Cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m