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Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSprings Union Free School District - Payroll (2018M-222)
… Union Free School District (District) employees received the salaries and accrued leave to which they were entitled. … request leave and periodic review and reconciliation of the records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanTown of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323State Agencies Bulletin No. 1697
… Purpose To notify agencies of the 2019 maximum salary limit for … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $280,000 for the 2019 plan year, which is the calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial … July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Sullivan County – Tourism Promotion Services (2014M-61)
… the County provided adequate oversite of the collection and expenditure of the occupancy tax for the period January … Background Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It … establishments are proper. The contract between the County and the Corporation did not include clear goals, guidelines …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … Key Findings The bylaws do not specify who is responsible for approving bills for payments and for reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices … is a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located in Sullivan …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … monthly bank reconciliations. Maintain accurate, up-to-date and complete reports and provide the reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over … District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mSchool District Bus Safety (2018-MS-4)
… report - pdf] Audit Objective Determine whether districts are providing adequate oversight over transportation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeMcLean Fire Department - Financial Operations (2018M-40)
… provided adequate oversight of financial activities to ensure that resources were properly safeguarded. Key … Findings Cash controls over fundraising activities need to be improved to ensure that amounts collected are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the audit committee You must … have at least three members. The committee must develop and operate under a charter. Who qualifies Candidates should …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeNewark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District … adequate time records to ensure employees received the pay and accrued leave to which they were entitled for the period … a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264State Agencies Bulletin No. 1450
… for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background In accordance … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. The overtime … for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2016 $17,910.78 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesState Agencies Bulletin No. 1449
… Purpose To notify agencies of the maximum contribution limits for … Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1449-deferred-compensation-maximum-contribution-limits-calendar-year-2016