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Davenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to … not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementRichfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… 2015 through August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Arlington Central School District – Network User Accounts (2021M-110)
… complete report - pdf ] Audit Objective Determine whether Arlington Central School District (District) officials … agreed with our recommendations. … Determine whether Arlington Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventorySoftware Management (2015-MR-3)
… We also released three letter reports to the following community colleges: Corning Community College [pdf] , Finger … of Audit The purpose of our audit was to assess software management and website, web application and supporting server …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mHolley Central School District - Procurement (2019M-7)
… process to procure goods and services. Key Findings The written procurement policy was inadequate. District … did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key … written procurement policy. Ensure purchases are made in accordance with the written procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesFishers Island Union Free School District – Website Transparency (2023M-28)
… plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request … and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Greenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for investing of $845,365. Had officials considered other legally …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Briarcliff Manor Union Free School District - Procurement (2020M-173)
… Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to … agreed with our recommendation and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Pavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 … Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Mexico Academy Central School District – Procurement (2023M-75)
… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Marlboro Central School District – Information Technology (2021M-33)
… the Board did not adopt the policy and the practice was not implemented. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for … your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-election