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Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … recreation facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overMore About This Retirement Plan – Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planTown of Hancock – Transfer Station Operations (2016M-255)
… 31, 2015. Background The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The … for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… of the District’s financial operations for the period January 1, 2014 through April 1, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… activity for the period January 1, 2013 through July 31, 2014. Background The New Woodstock Fire District, which is … is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in … in which it is located. The general fund budget for 2014 totals approximately $129,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Operational Advisory No. 34
… Guidance : Starting on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. … Village of Cape …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Dryden Central School District – Financial Condition (2013M-396)
… the statutory limit. While the District’s total fund balance increased by $5.2 million due to operational … that the amount of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the … Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments … board. The School, which was established in 2008 under State University of New York authorization, is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Latham Fire Department – Length of Service Awards Program (2016M-279)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Village of Pittsford – Audit Follow-Up (2017M-51-F)
… July 2017. Background The Village of Pittsford (Village) is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is governed by an elected Board of Trustees (Board), which is composed of four Trustees and the Mayor. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Rosendale – Financial Operations (2015M-38)
… $4.1 million. Key Findings The Town’s financial accounting system was inadequate and accounting records were inaccurate … its water. Key Recommendations Ensure that the accounting system is adequate, that all financial transactions are …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through April 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.62 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a … that the claims auditor is properly trained. Ensure that a count of all stored goods is conducted at least once a year. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… of the local school board. The School, which is located in the Town of Hempstead in Nassau County, is governed by an eight-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, … Ensure that student information is entered correctly in the system, including entry and exit dates used for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Other Bulletin No. 13
… Purpose To provide instructions for processing of the LLS payment for eligible employees in Bargaining Unit … October Longevity Lump Sum payments will be in the amount of $1,250 or $2,500. Effective Date(s) Payments may be … Request using the Action/Reason code of DTA/CIC (Data Change/Correct Increment Code). The appropriate Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sum