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South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsMore About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire … are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planHolland Patent Central School District – Access to the Student Information System (2016M-326)
… accounts and identities to those individuals that have a job-related need for this function and monitor for inappropriate activity. … Holland …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemEast Islip Public Library – Cash Receipts (2017M-223)
… properly collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $4 million. … Key Findings Library staff did not issue adequate receipts for all collections. Library staff did not properly account …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and … The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Accounts Payable Advisory No. 38
… information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has … an online banking policy defining authorization, process and monitoring of online banking transactions. District … Key Recommendations Adopt online banking policies and procedures. Ensure all online banking transactions are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Somers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and information technology equipment for the … Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Scarsdale Union Free School District – Overtime (2022M-105)
Determine whether the Scarsdale Union Free School District District officials ensured overtime was properly approved accurate and monitored
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s … and resources necessary to prepare an IT contingency plan will vary depending on the size and sophistication of …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mKings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its … Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates … firm for the last three years. Key Recommendations Develop and adopt budgets for the general and school lunch funds that are structurally balanced with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… December 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, … excessive balances. … Schenevus Central School District Budgeting 2014M123 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, … The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202