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McLean Fire Department - Financial Operations (2018M-40)
… need to be improved to ensure that amounts collected are properly recorded and deposited. The membership did not …
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
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
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)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
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)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
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 the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents …
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
… the 2018 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … reach the $275,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
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)
… has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted fund balances …
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)
… used generally resulted in receiving multiple bids for participating school districts (districts). Bidding … volume and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as …
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)
Schenevus Central School District Financial Condition 2018M83
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)
Iroquois Central School District Financial Management 2018M102
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
… public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your … benefit when you reach age 60. If you are covered by the Age 55 Retirement Plan, you can begin receiving your …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
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)
… Purpose of Budget Review The purpose of our budget review was to … Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million …
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)
… schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. The District’s … Key Findings Budget appropriations were overestimated by nearly $11 million over the past five years (2011-12 … budgeted appropriations, exceeding the statutory limit by $3.9 million (10 percentage points). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Village of Nassau – Budgeting (2018M-3)
Village of Nassau Budgeting 2018M3
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Vendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the … of the Vendor Record contains business values defined by the vendor. Although a vendor must designate one Location …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationContract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesTown of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town … with Town policy and applicable laws and ensured the Town’s information technology (IT) systems were … services. Adopt policies for Internet use, implement web filtering software and review web usage logs for …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… actual expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166