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Claryville Fire District – Budgeting Practices (2014M-59)
… through December 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59School District Bus Safety (2018-MS-4)
… had no formal mechanism for documenting and following up on complaints. Key Recommendations Annually approve all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of East Hampton – Budget Review (B18-7-9)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. … Village of Tuxedo Park …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… our comment on the District’s response. … Westbury Union Free School District Financial Condition and Overtime 2018M84 …
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)
… comment on an issue raised in the Department’s response letter. … Determine whether Department officials provided …
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
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… take limited corrective action. … ScotiaGlenville Central School District Financial Condition Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… accurately record the number of tickets sold and may not have collected and reported the correct amount of … for all money collected. Department officials can continue to improve actions to enforce past due amounts from offenders … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of Audit The purpose of our audit was to determine whether District officials maintained adequate time records to ensure … 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and …
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. 1623
… increase to $275,000 for the 2018 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Affected … Employees who are Tier 6 members of ORP or VDC Effective Dates Institution Paychecks dated January 4, 2018 … PayServ to reflect the Maximum Salary Limit for 2018 Calendar Year. PayServ will automatically stop ORP and VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161BOCES Milk Bidding (2018-MS-2)
… [read complete report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Schenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Becoming Eligible for a Benefit – En-Con Police Officers Plan
… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served … 1 Updated 10/22 … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Tiers 1, 2, 3 and 5 If you are … reach age 55. The amount of your vested benefit is based on your service, age at retirement and the salary you earned …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
City of Glens Falls Water and Wastewater System Cybersecurity 2017M117
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Catskill Central School District – Financial Management (2017M-134)
… five years (2011-12 through 2015-16). Unrestricted fund balance totaled $5.5 million as of June 30, 2016 and was 14 … at a level greater than needed. Maintain unrestricted fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. … The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134