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New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s … 2013 through July 31, 2014. Background The New Woodstock Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… to initiating them and require two officers’ signatures on all checks, as per the bylaws and Department resolutions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Village of Dansville – Water and Sewer Operations (2017M-273)
… did not monitor water losses. The Board has not developed a multiyear financial and capital plan. Key Recommendations … of water loss due to leaks if it is cost-effective to do so. The Board should develop a multiyear financial and capital plan. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Kaser - Refuse User Fees and Records (2018M-97)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Kaser Refuse User …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Becoming Eligible for a Benefit – En-Con Police Officers Plan
… may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement … age 60 before having served 25 years as an En-Con police officer. Once you have accrued five years of credited … 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… even if you leave public employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you … vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. … Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping system for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Williamson Central School District – Procurement of Professional Services (2016M-55)
… do not provide guidance for seeking competition when soliciting professional services. The District did not … regulations to provide guidance for seeking competition when soliciting professional services. Enter into a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesCity of Lockport – Cash Flow (2014M-195)
… serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … records are in such poor condition that City officials do not know the severity of their fiscal problems. The … records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Westbury Water District – Purchasing (2015M-261)
… $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Bellport – Claims Processing (2014M-126)
… located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an … order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited by the Board. Claims were paid for services without a written contract or agreement between the service providers …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Schroeppel – Cash Disbursements (2014M-296)
… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $3 million. Key Findings Cash … and Comptroller to reflect the intended internal controls for these positions as provided by statute. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Wyandanch Union Free School District – Budget Review (B20-7-7)
… Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding … costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Great Valley – Town Clerk (2014M-29)
… Town of Great Valley is located in Cattaraugus County, has a population of approximately 1,970 and is governed by an … or remit all tax collections to the Town and County in a timely manner. The Board did not audit the Clerk’s records or engage an independent accountant to do so. Key Recommendations Issue duplicate receipts when no …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Grand Island - Information Technology (2019M-34)
… IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT security …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… policy and procedures do not address the solicitation of competition for professional services and insurance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Village of Shortsville – Board Oversight (2015M-5)
… of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition for the period … 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… process voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully … process voucher payments in the Statewide Financial System SFS with vendors that have been successfully …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policies