Search
Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2State Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. … temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. Effective, … January 2013, employees receiving income in excess of $200,000 will be subject to an additional Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… and school districts in New York. “Since implementing the system last year, we have evaluated the fiscal condition of … picture. But our work is not done. The value in our system will be borne out over time as it helps guide local … plans.” The creation of the ‘early warning’ monitoring system is the centerpiece of the Comptroller’s fiscal stress …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… receipt of an invoice for goods or services provided by a federal government agency, or other notification that a … owes money to a federal agency, state agencies should make every effort to make payment to the federal government promptly or contest the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesVestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Walton – Incompatible Duties (2016M-309)
… 2015 through July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the … office has expressed the view that the office of the Clerk is incompatible with the Supervisor’s bookkeeper position. No …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Lake George Fire Company - Cash Receipts (2015M-216)
Lake George Fire Company Cash Receipts 2015M216
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The Department is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Vested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach … to receive your vested benefit. 1 Updated 10/22 … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitMore About This Retirement Plan – New Career Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach … your benefit. 1 Updated 10/22 … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for … for the 2013-14 fiscal year totaled approximately $3.2 million. Key Findings The Board contracted with a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through … totaled approximately $32.3 million. Key Findings Not all separation payments were made in accordance with collective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… services rendered. The Board does not formally approve and document all billing write-offs and adjustments prior to them … out, periodically seek competition. Approve and properly document all billing write-offs and adjustments prior to them …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting records. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… our audit was to examine the Authority’s claims auditing and cash receipts processes for the period October 1, 2015 … with Authority bylaws. The Board did not adopt policies and written procedures for the Authority’s cash receipt … transactions in the financial software, preparing and making bank deposits and preparing bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts