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Town of Manchester - Board Oversight and Information Technology (2018M-39)

… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… books and records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Allegany-Limestone Central School District - Financial Management (2018M-129)

… annually appropriating fund balance that was not used to finance operations and overestimating appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

More About This Retirement Plan – Career Plan

… This retirement plan summary describes the benefits available to … are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …

https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-plan

More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)

… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …

https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-plan

Becoming 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-benefit

More About This Retirement Plan – En-Con Police Officers Plan

… the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Environmental … These benefits are provided by Section 383-b of the New York State Retirement and Social Security Law (RSSL) as …

https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-plan

Town of Colden – Highway Operations (2017M-127)

… operations for the period January 1, 2016 through April 21, 2017. Background The Town of Colden is located in … obtaining competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

Franklinville Joint Fire District – Claims Processing (2017M-141)

… claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for … claims contain sufficient information as to the number and dollar amounts of claims authorized for payment. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

City 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-117

Village of Afton – Board Oversight (2018M-28)

… 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Candor Fire District – Controls Over Financial Activities (2014M-268)

… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Niagara County – Golf Course Financial Operations (2015M-308)

… 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an … to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Vendor 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-location

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … requests are adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Town 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-172