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Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Windsor - Water Operations (2019M-210)
… used an inconsistent methodology for estimating water bills. Estimated and customer-submitted water usages used by …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Fort Edward Union Free School District - Financial Condition (2019M-245)
… financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, which has approximately 30 … Stony Creek Volunteer Fire Company Cash Disbursements 2015M188 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The Company’s bylaws stipulate that decision-making powers lie with the membership’s vote. Key Findings The President …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mOssining Union Free School District – Financial Management (2017M-176)
… period July 1, 2015 through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has … Ossining Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Bellevue Fire District #9 – Procurement (2018M-5)
… 1, 2016 through November 22, 2017. Background The Bellevue Fire District #9 provides fire protection services for the Town of Cheektowaga in Erie … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2018 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Cattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-852019 Financial Condition Report – 2019 Financial Condition Report
… I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. … better understand the State’s financial and economic condition. Under generally accepted accounting principles … report provides citizens with an overview of the financial condition of New York State. It presents selected financial, …
https://www.osc.ny.gov/reports/finance/2019-fcrCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash … receipts and disbursements for the period January 1, 2015 through September 1, 2016. Background The Cattaraugus County … services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andTown of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32State Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a … process deduction transactions using the new Deduction Code 532 . Note : The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programUnified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available to certain … To notify agencies of the new voluntary group term life insurance Code 546 available to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-lifeState Police Bulletin No. SP-225
… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesSpecial Accidental Death Benefit – Regional State Park Police Plan
… accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without … reductions; and The Social Security benefit payable. The salary used to compute the special accidental death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… Eligibility If you die under circumstances that permit payment of the … used to compute the special accidental death benefit will not be less than: The full salary you would have earned in the highest grade-step; or If you were in the …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefit