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Hubbardsville 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-107Davenport Fire District – Financial Activities (2020M-147)
… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Central Islip Union Free School District - Claims Audit Process (2018M-170)
… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without documentation to support that the prices charged were accurate. Key … officials agreed with our findings and indicated they plan to initiate corrective action. … Central Islip Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170CUNY Bulletin No. CU-81
… OSC will automatically increase the deduction to $16.30 for dues (code 271) and agency shop fee (code 251). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-81-dues-and-agency-shop-fee-increase-international-brotherhoodCUNY Bulletin No. CU-80
… 10, 2000 OSC Actions OSC will automatically increase the dues (code 261) and agency shop (code 277) deduction to … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-80-dues-and-agency-shop-fee-increase-district-council-37-afscmeCUNY Bulletin No. CU-76
… 13, 2000 OSC Actions OSC will automatically increase the dues (code 255) and agency shop (code 282) to $18.55. … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-76-dues-and-agency-shop-fee-increase-dc-37-local-1407CUNY Bulletin No. CU-138
… automatically increase the biweekly deduction to $23.40 for dues (code 246) and agency shop fee (code 280). Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-138-dues-and-agency-shop-fee-increase-district-council-37aflRichfield Springs Central School District - Fixed Assets (2019M-140)
… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Partial 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-retirementChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mArlington Central School District – Network User Accounts (2021M-110)
… pdf ] Audit Objective Determine whether Arlington Central School District (District) officials ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Holley Central School District - Procurement (2019M-7)
… officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Randolph 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-inventoryCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … bylaw provisions related to the review and approval of bills and records, and cash receipts. Of 186 disbursements … did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… - pdf] Audit Objective Determine whether Laurens Central School District (District) officials: Effectively managed cafeteria … Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mSoftware Management (2015-MR-3)
… 2015. Background Software management and website security are of particular importance to larger local governments, …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Briarcliff Manor Union Free School District - Procurement (2020M-173)
… professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a competitive process to procure the goods and services. While District officials initially … five years. Key Recommendation Ensure periodic competition is sought at least every five years for all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173CUNY Bulletin No. CU-87
… Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-87-dues-increase-united-brotherhood-carpenters-and-joinersFishers 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 for …
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)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, liquidity and yield - when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106