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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate … of Fire Commissioners comprises five elected members and is responsible for the District’s overall financial … The policy states that each credit card purchase is limited to $2,500 and must be documented by submitting a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Killawog Fire District – Controls Over Financial Operations (2013M-111)
… and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate … Commissioners (Board) consists of five elected members and is responsible for the District’s overall financial … the current unrestricted, unappropriated fund balance is still excessive at 44 percent of next year’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83State Agencies Bulletin No. 1035
… added through Time Entry using earn code CFR . This amount is for tax withholding and reporting purposes only; no additional compensation is given to the employee. CFR is subject to Federal, State, Local, Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010State Agencies Bulletin No. 767
… have their Federal tax records changed if a new Form W-5 is not filed. If the agency does not receive a new Form W-5 … in 2008. For Institution agencies, the effective date is paychecks dated January 3, 2008 . For Administration agencies, the effective date is paychecks dated January 9, 2008 . Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… period. Riley was arraigned in Village of Bath court and is due back on September 15. “This is another troubling case of a local official abusing her … accountable for their actions.” The Comptroller’s audit is expected to be finalized later this year. DiNapoli …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsCity of Lockport – Independent Audit Services (2014M-238)
… through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an elected Treasurer who is chief financial officer. Previous audits demonstrated …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Vested Retirement Benefit – Career Plan
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… Retirement Benefit section . The vested retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Service Retirement Benefit . The vested retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement application when you become …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… will not get away with it,” said DiNapoli. “My office is working hard every day to expose public corruption at all … Stone was arraigned today in Bath Village Court and is due back in court on October 8. The Comptroller’s audit of the Pulteney Fire District #2 is ongoing. DiNapoli encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … fee schedule, who is eligible for financial assistance, how past due accounts are to be collected or the records to … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Williamsville Central School District – Financial Management (2016M-274)
… 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga … operates 13 schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. … used for self-insurance for dental and other claims, which is not an appropriate use of this type of reserve. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield … generally resulted in operating surpluses. As of June 30, 2015, unrestricted fund balance was more than 10 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in … operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. … benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for this purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, … operates seven schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. … the State Education Department to determine if there is any limitation on previous years that can be billed. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster