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Becoming Eligible for a Benefit – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1522/becoming-eligible-benefitContributing Toward Your Retirement – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …
https://www.osc.ny.gov/retirement/publications/1522/contributing-toward-your-retirementState Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… responsibly and focused on the issues that matter most to New Yorkers. It is particularly heartening that the mayor is … the city’s available affordable housing and building new units, which is key to ensuring a viable and diverse …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressTown of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Walton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of Canaan – Board Oversight (2017M-183)
… manner. The Board did not perform annual audits of the records and reports of officers and employees. Key … audit, or retain an independent auditor to audit, the records and reports of officers and employees. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of … and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections totaling $10,517 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77City of Lockport – Cash Flow (2014M-195)
… $33.4 million. Key Findings The City’s accounting records are in such poor condition that City officials do not … Key Recommendations Ensure that the City’s accounting records are complete, accurate and maintained in a timely …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that … Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialVillage of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… unnecessary disbursements totaling $4,107. Ensure adequate records were maintained. As a result, we and the Board could … or deposited. Prepare a budget or audit the Company’s records, as required. Develop adequate written financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… The Board did not annually audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Schaghticoke – Water Operations (2016M-390)
… The Board did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish policies … such adjustments. Perform an annual audit of the clerk’s records and reports. … Town of Schaghticoke Water Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… District officials did not perform an annual audit of FFA records during our audit period. Collections did not include … officials should: Ensure an annual audit of the FFA records is completed as required by regulations. Ensure cash …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… the Schoharie County District Attorney’s Office. Financial records maintained by the former Clerk-Treasurer were … as appropriate. Develop policies, procedures and records to ensure Village money is safeguarded. Obtain …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… 80 additional IT assets. Because of inaccurate inventory records, District officials were unable to locate the … responsible for accounting for inventory, and updating the records to ensure the assets are accurately accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122