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Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the District’s purchasing practices and claims processing for the period January 1, 2015 through September 30, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled approximately $808,000. Key Findings District officials did not seek competition for the services of 11 professionals totaling $290,500 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133State Agencies Bulletin No. 2249
… currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1744
… Purpose To notify agencies of an automatic dues increase and a one-time retroactive … adjustment Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in or were previously in … To notify agencies of an automatic dues increase and a onetime retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's … year totaled approximately $235,000. Key Findings The Treasurer did not obtain Board and membership approval for … supporting documentation. Adopt comprehensive cash receipt and disbursement policies that include provision for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … which comprises nine appointed members and a student trustee. The College’s expenditures for the 2012-13 fiscal … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the … not adopted policies and procedures for remote access and breach notification. The District does not have a formal … a policy for controlling remote access and adopt a breach notification policy. Develop a formal disaster …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesOverview – Career Plan
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your … earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years …
https://www.osc.ny.gov/retirement/publications/1513/overviewInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlCity of Yonkers – Financial Operations (2017M-119)
… of approximately 200,000. The City, which is governed by an elected seven-member City Council, was given … ending 2015-16, nonspendable fund balance was overstated by approximately $4 million. The City did not perform …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Overview – Police and Fire Plan
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years … sick leave; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1511/overviewState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for … Employees Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and … activities are affected. Background Per NYS Division of the Budget (DOB), agencies must track expenditures of work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Comptroller DiNapoli Releases School Audits
… District , Wellsville Central School District and the Westmoreland Central School District . "In an era of limited … Aloma D. Johnson Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete … from the retirement contribution reserve as budgeted. Westmoreland Central School District – State Transportation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits