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Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Shelby – Financial Management (2012M-206)
… operations and finances. It is responsible for the general management and control of the Town’s financial affairs … Town of Shelby Financial Management 2012M206 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality control, the prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… of legislative changes on interest received in current and new funds of the State. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… did not adopt structurally balanced budgets or monitor the budget during the year. Generally, the Board’s estimates of … Four of the five Board members did not receive budget status reports during the year. As a result, budget amendments were not made until the last Board meeting …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not monitored or correctly … should complete and file an annual financial disclosure statement. Monitor PILOT billings and collections to ensure …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308College of Nanoscale Science and Engineering – Network Security Controls
… whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various … resource dedicated to preparing the next generation of scientists and researchers in nanotechnology. The College … whether the network security controls at the College of Nanoscale Science and Engineering College are sufficient …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Suffern - Budget Review (B20-6-2)
… the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local … Village budgeted approximately $2.13 million in metered water revenue and $2.67 million in sewer rent revenue. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… proposal for your own records. See Submitting a DRO for instructions on sending the completed DRO proposal to NYSLRS. … be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial … the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly … oversee and monitor the operations and finances relating to the provision of Town ambulance services. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Big Flats – Financial Management (2013M-170)
… purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Covington – Town Supervisor (2013M-371)
… have sufficient fund balance to cover its operations if it pays back a $139,000 interfund loan to the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In … approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. Record 2023 … record the form of payment (cash or check) for 503 non-real property tax fee collections totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Broker Search for Internal Equity and Fixed Income
… and the OSC Inspector General at [email protected].gov in the event it becomes aware of a violation of such … Approved Broker List: Email [email protected].gov and indicate if you’d like an application for Equity or … Contact Fund Compliance at [email protected].gov . …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Agencies Bulletin No. 1327
… new earnings codes and procedures for processing the first phase of the Summer Seasonal Lifeguard Deficit Reduction … United University Professions. Effective Date(s) The first phase of the Summer Seasonal Lifeguard Deficit Reduction Plan … Year 2014-2015). Monies collected as part of the first phase will not be repaid to the employee. Attachment A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… roads, bridges, mass transportation facilities, and water, sewer and drainage systems. Capital Projects Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 1668
… the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle … (IRS) Rules and Regulations, most fringe benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
… this bulletin is to provide instructions for reporting the taxable value of personal use of an employer-provided vehicle … (IRS) Rules and Regulations, most Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedMilitary Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement … with and without the military service credit to see how it will change if you purchase all or part of your … You may be entitled to receive additional credit toward your …
https://www.osc.ny.gov/retirement/members/military-service-credit