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City of Peekskill – Financial Condition (2014M-105)
… December 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed by the City Common Council. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Town of Roseboom - Long-Term Planning (2018M-115)
… needs. The Town’s major pieces of equipment are beyond their recommended useful lives. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… price of the coronavirus remains undetermined. What is clear is that Washington must do more to help stabilize state and … to building up our rainy day reserves. The road ahead is a challenging one and will require a long-term strategy.” …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesV.3.D Accounts – V. Chart of Accounts (COA) Governance
… identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required … Account is considered a statewide ChartField, and as such has been configured under the SHARE SetID, which … in length. Numeric codes are used for all budgetary and transactional values with the exception of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Objective To assess the extent of implementation of the six … Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report … To assess the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsMcConnellsville Fire District – Financial Operations (2014M-19)
… 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate … by a five-member Board of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key … for all bank accounts, reconcile accounts monthly and file annual financial reports with OSC. Adhere to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected … also has not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five elected members, with one member being appointed as Chairman, and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate … general fund budget totaled approximately $613,300 and is funded primarily through property taxes. Key Finding The … not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWyandanch Union Free School District - Budget Review (B22-7-1)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… are properly itemized, show evidence of department head approval and include original supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, towns, villages, school districts, private schools, and other local government … . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, towns, … Grants and public assistance includes payments to counties cities towns …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceNew Lebanon Central School District - School District Website (S9-19-37)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Town of Edinburg – Justice Court Operations (2014M-226)
… has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund (JCF). Key Findings Bank reconciliations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Arlington Fire District – Station Number 5 Renovation (2022M-54)
… who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to disclose their financial interest in the … and lease amendments between the District and the Company (also referred to as Landlord). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Opinion 2001-14
… Municipal Law. Therefore, a member of a town board, who is also employed by a village located partially within the … equipment in the event that the town's highway department is unable to perform the mechanical repairs. 1 Pursuant to … benefits. We are informed that the individual in question is paid by the village on an hourly basis and works a set …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Life Changes: How Do I Prepare to Retire?
Essential information to help NYSLRS members understand their options as they plan for financial security in retirement.
https://www.osc.ny.gov/files/retirement/publications/pdf/1709-prepare-to-retire.pdfUnified Court System Bulletin No. UCS-263
… adjustment to the April 2017 Judicial Longevity Bonus is included in the calculation of overtime and is pensionable. Deduction Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustmentResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and recommendations. Our goal is that every audit has a positive effect and that audit findings and recommendations … to prepare two documents at the end of the audit process – a written audit response to our draft audit report and a … CAP, and the differences between these two documents. To download a copy of this publication go to …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plans