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Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory 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/1513/more-about-retirement-planLaFayette Central School District – Reserves (2013M-387)
… reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual budgets left the general fund with unassigned fund balance deficits for the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli Announces $500 College Savings Sweepstakes
… for college. Winnings from the sweepstakes will be put in a new or existing 529 College Savings Program Direct Plan … save for college, is overseen by DiNapoli’s office in partnership with the Higher Education Services Corp. “New … Plan. There are more than 680,000 Direct Plan accounts in New York’s 529 College Savings Program. Since January, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesAdministrative Hearings
… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing remotely in a virtual meeting room. The Hearing Administration staff … Part 317.5 ). The request must be received at least three business days prior to the hearing (see Requesting an …
https://www.osc.ny.gov/retirement/members/administrative-hearingsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andState Agencies Bulletin No. 433
… page using the earnings code S3G for the period beginning with the date of the decision and ending with the end of the current pay period. A comment must be … Tax Data page unless the employee provides the agency with a new W-4 and/or IT-2104, that reflects a change in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesSkaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in … operates four schools with approximately 1,420 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSilver Creek Central School District – Financial Condition (2015M-321)
… officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … the amount of bail held by the Court at any given date. Review and analyze all open case files and bail records …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one … by the BOCES claims auditor) was approved and paid in December 2015, six months before the services were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Elba Central School District – Financial Condition (2013M-240)
… reserved are necessary, reasonable, and in compliance with statutory requirements. … Elba Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation and Finance (DTF) … date; April 30 th of the second year following the calendar year of issuance. The letter notifies the payee that … For additional information on the outreach for Refund, Payroll, Vendor, Employee Expense and SSP checks see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentCounty Medicaid Costs
… from $12.0 billion in 2004 to $12.7 billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major … rates have reached double-digits, ranging as high as 16 percent. In comparison, total county general fund …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District financial … by real property taxes. Key Findings The Board failed to properly establish internal controls or provide adequate … activities. The District has not employed an IPA to audit the District’s finances or LOSAP as required by law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… inadequate and sparse detail. Further, the Department of Health’s review of the records found that they lacked … no treatment plans, and were illegible. Department of Health officials also determined the medical record details … Other Related Audits/Reports of Interest Department of Health: Improper Payments to a Physical Therapist (2013-S-15) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingOversight of Persons Convicted of Driving While Intoxicated
… not made to the appropriate courts or District Attorneys (DAs), when otherwise required. Key Recommendations Develop … probation, make referrals to the appropriate courts and DAs, as warranted. Other Related Audit/Report of Interest New …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicated