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Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls … use of debit cards. Department officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… governed by a four-member Board of Directors, contracted with the Towns to provide fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsPersonal Income Tax and Property Tax
… paid as of September 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… The District, which operates three elementary schools with approximately 1,100 students, is governed by an elected … always account for employees’ leave accruals in accordance with applicable agreements. District officials do not have … supported, accurate, reviewed, approved and consistent with Board-adopted agreements. Review the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationVillage of Airmont – Claims Auditing (2024M-1)
… a result, we identified potential overpayments, and claims with insufficient documentation to ensure they were … CPI rate. Six claims totaling $42,406 did not comply with the Village’s purchasing policy. These claims also did … payment. As per Appendix A, Village officials disagreed with certain aspects of the report, but indicated they accept …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Tioga County – Court and Trust Funds (2023-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Rhinecliff Fire District – Board Oversight (2024M-154)
… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days … Develop and adopt policies, procedures and plans for the District’s financial operations. Ensure an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154IX.2.B Terminology – IX. Federal Grants
… statutes restrict the state’s drawdown of federal funds to actual, immediate cash needs. For most federal grants, the state uses either an actual clearance, ZBA - ACH or an actual clearance, ZBA – same day payment pattern, by which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyCUNY Bulletin No. CU-572
… All full and part-time employees who are Active or on Paid Leave in Bargaining Units AJ, GA, TC, T8, CA, CB, and … for active or inactive employees. Overpayments set up on inactive records may need to be ended and set up on an active record for an employee. Overpayment balances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesState Agencies Bulletin No. 2173
… Code HZ1) or Hazard Duty PST Overtime (Earnings Code HZ2) with earnings dates on or after 03/30/2023 (Administration … (Institution Cycle) paid using Earnings Code HZ1 with an Earnings Begin Date on or after 03/30/2023 … (Adj Retro Raise for OT and RCL) for those transactions with an Earnings Begin Date on or after 03/30/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… has not filed the required annual financial report with OSC since 2009. The Treasurer also did not receive or … annual financial reports for 2010, 2011 and 2012 with OSC. Direct the Treasurer to request that the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public … your last public employment determine the vested benefit. For an explanation of your benefit, please refer to the … Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several payment …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced benefit as early as the first of the month …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitUnified Court System Bulletin No. UCS-147
… SOS (Senior Officer Series Differential)row, dated 4/2/09 with the increased amount for employees receiving SOS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
… Series Differential) row on Additional Pay, dated 4/1/10 with the increased amount for employees receiving SOS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleVested Retirement Benefit – Career Plan
… 2, 3 and 5 Full vested benefit at age 62. Early retirement with a reduced benefit as early as the first of the month …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… 2, 3 and 5 Full vested benefit at age 62.Early retirement with a reduced benefit as early as the first of the month …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. … Limestone Volunteer Firemen …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m