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Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewFranklinville Joint Fire District – Claims Processing (2017M-141)
… of Audit The purpose of our audit was to examine the District’s claims processing procedures for the period … May 25, 2017. Background The Franklinville Joint Fire District is a district corporation of the State, distinct and separate from … Franklinville Joint Fire District Claims Processing 2017M141 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Stillwater Central School District – Payroll (2017M-104)
… only the salaries and benefits to which they were entitled for the period July 1, 2015 through January 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 … salary was overpaid by $1,089. The Treasurer was paid for leave time she was not entitled to valued at $4,070. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Rutland Fire District – Board Oversight (2017M-262)
… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Carle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over payroll for … Key Finding Although the payroll clerk performs procedures to double check her own work, the review process should involve someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsPittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305State Police Bulletin No. SP-220
… OSC will automatically increase the biweekly deduction for union dues code 227 from $50.76 to $51.72. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-220-new-york-state-police-investigators-association-nyspia-dues-increaseWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mElmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … check images. The Board did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsAltona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Tompkins County – Solid Waste (2014M-336)
… if performance measures were being used within the Solid Waste Management Department for the period January 1, … 2014 totaled approximately $6.3 million. Key Findings The Solid Waste Manager has instituted various programs to divert … Tompkins County Solid Waste 2014M336 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Claryville Fire District – Budgeting Practices (2014M-59)
… The District does not have a written capital plan, with an equipment replacement schedule, to help determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… through January 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board … Hughsonville Fire District Internal Controls Over Cash Disbursements 2014M159 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mLowville Academy and Central School District - Claims Audit Process (2019M-154)
… and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUrban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53State Agencies Bulletin No. 1979
… code, providing dollar limitations for benefits and contributions under qualified retirement plans, the annual compensation limit under Section … regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5