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Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… of Granville in Washington County. The Company is governed by an eight-member Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled … records to account for all money received and disbursed by the Company. The Company’s controls over cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialCity of Lockport – Budget Review (B24-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … the significant revenue and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire … overtime appropriations. The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. … in August 2012 and is providing the Board with monthly account balances of the District’s cash deposits and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the … Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one school with … all District claims including those for BOCES-provided services. One claim for a grant contract with BOCES (audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Town of Hampton – Justice Court Operations (2013M-305)
… The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key Finding The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… of audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the … the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer provides sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsPayroll Improvement Project Bulletin No. PIP-007
… steps needed to enact these changes, including processing Form AC3346 (Direct Deposit Conversion Election), using … , an updated AC2772 Direct Deposit form , and a new locked query for direct deposit review will … bulletin, Direct Deposit Updated Business Process and Form. Effective Dates Changes to direct deposit will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Agencies Bulletin No. 2080
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous Giving. … The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignMiddle Island Fire District – Budgeting Practices (2013M-93)
… practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire District is … practices for the period January 1 2011 to November 30 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Opinion 94-1
… of county to chargeback salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a … back to the sewer district. Article 5-A of the County Law (§250 et seq.) contains provisions governing the …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Gouverneur Central School District – Financial Management (2016M-351)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Limitations – Career Plan
… if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period … vacation is not included in the calculation of your FAS, and the amount of overtime that can be included in your FAS …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 36 months of earnings immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year …
https://www.osc.ny.gov/retirement/publications/1511/limitationsState Agencies Bulletin No. 1893
… of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. Affected Employees … by the system: New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeSchoharie County Court and Trust Funds (2022-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … from the estate is unknown, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to payment from the estate is unknown …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1State Agencies Bulletin No. 1097
… transactions with an effective date greater than one year old, OSC has revised the submission procedures to ensure that … Transaction Procedures Transactions retroactive a year or more: All transactions that are retroactive a year or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesLimitations – Police and Fire Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent …
https://www.osc.ny.gov/retirement/publications/1512/limitations