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Town of Webb – Audit Follow-Up (2018M-188-F)

… assess the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report … our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-f

VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables

… to a new fiscal year appropriation must submit an AP Journal Voucher. The Special Use Vendor ID, fund, program, … advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query. Permanently Charged … lapses, a return of the advance will be posted as an AP Adjustment Voucher pursuant to Section 10.C - Reducing a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rollover

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… be aggregated by agency with each agency responsible for individual details. Guide to Financial Operations REV. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… governed by an elected five-member Town Board. The general fund budget for 2013 totaled approximately $3.9 million. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Elba Central School District - Financial Management (2018M-96)

… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96

Hubbardsville Fire District - Board Oversight (2018M-107)

… diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)

… Purpose of Audit The purpose of our audit was to determine if the District filed accurate … is located in Albany County and is governed by the Board of Fire Commissioners which consists of five elected members. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12

Town of Ashford – Water District (2015M-343)

… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. … five-member Town Board. General fund appropriations for 2016 fiscal year total $5 million. Key Findings Town …

https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343

Town of Brunswick – Justice Court (2017M-285)

… unaware of the bail account balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285

Applying for Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

… Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 Applying for Benefits …

https://www.osc.ny.gov/retirement/publications/1840/applying-benefits

Applying for Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Applying for Benefits

https://www.osc.ny.gov/retirement/publications/1841/applying-benefits

Ordinary Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Ordinary Death Benefit

https://www.osc.ny.gov/retirement/publications/1841/ordinary-death-benefit

Special Disability Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Special Disability Benefits …

https://www.osc.ny.gov/retirement/publications/1841/special-disability-benefits