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Opinion 88-27
… the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (termination of paid fire department) … of his duties shall be paid the full amount of his regular salary or wages until the disability arising from … he could not thereafter be divested of those rights other than by his own act ( Pease , supra ). In Pease , supra , …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and … requirements. Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63State Agencies Bulletin No. 1044
… Institution Paychecks dated 01/13/2011 Background In accordance with Chapter 504 of the Laws of 2009, the … Actions Agencies should ensure that appropriate staffs in payroll, personnel, and/or benefit service offices are informed of the increase in limit. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period January 1, 2013 … March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. … Middle …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Operational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - … expense report transactions based on the criteria outlined in Section 7 prior to the SFS scheduled activity. Please …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryPrattsburgh Central School District – Tax Collection (2016M-122)
… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Massapequa Water District (2014M-100)
Massapequa Water District 2014M100
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165IX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse … for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The Clerk did not: Deposit collections … Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. … Saratoga County Water Authority Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Village of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Village of Endicott – Disbursements (2021M-124)
… Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we … controls. Complete bank reconciliations accurately and in a timely manner. Properly audit all claims. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320