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Jericho Fire District – Professional Services (2012M-236)
… to July 31, 2012. Background The Jericho Fire District is a district corporation of the State, distinct and separate … Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately 13,600 … written agreement, dated May 2007, states that the trainer is to be paid $40 per hour, during our audit period he was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… $45,000 in revenue including $20,800 in foreign fire insurance premiums, and disbursed approximately $49,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District … the Treasurer’s records; however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over cash receipts and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andLackawanna City School District – Financial Condition (2014M-119)
… 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and outflows could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. Background … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107State Agencies Bulletin No. 1685
To provide agency instructions for processing the 2018 CSEA and PEF Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-outCity of Lockport – Budget Review (B21-1-9)
… liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The … The City has 24 retirement eligible employees and, if they retire in 2022, will be due buyouts totaling over … whether the contingency appropriations are adequate if unanticipated retirements occur. Be mindful of the legal …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Other Bulletin No. 7
… Employees Eligible SUNY Construction Fund employees in Bargaining Units 96 and 97 Background The State University … Resolution and Chapter 10 of the Laws of 2008 provides for a 3% Salary Increase for eligible employees in Bargaining … payroll processing for Pay Period 1L (Administration) is completed, OSC will automatically insert rows in the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-constructionOpinion 97-2
… in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. … in the school district's local health insurance plan for Part B Medicare insurance premiums paid by the former school … district may reimburse a former school board member for Part B Medicare insurance premiums paid by the former school …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Division of Housing and Community Renewal Bulletin No. DH-70
… Regulation Services (RRSU) BU67 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-70-2014-csea-pef-and-rrsu-over40-comp-time-ii-cash-outState Agencies Bulletin No. 775
… income tax withholding rates for 2008. According to the NYS Department of Taxation and Finance, the rates will remain … income tax withholding rates can be found in Publication NYS-50-T. To obtain a copy of this publication, visit the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… when competition is not sought. Ensure written agreements are made with professional service providers that detail the … a proper audit of claims to ensure that all vouchers are properly itemized, show evidence of department head …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Establishing the Standard Work Day – Legacy Reporting
… the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an … all laborers may have an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayViolating the Terms of a DRO – Divorce and Your Benefits
… pre-existing DRO, separation agreement, or stipulation of settlement, the Comptroller, at their discretion , may … including the judgment of divorce, stipulation of settlement and/or separation agreement, and all filed DROs. …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droChatham Central School District – Financial Management (2023M-11)
… report – pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Cherry Valley – Financial Condition (2016M-212)
… to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period … governed by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also … is not maintaining separate accounting records for the health center’s activity and some costs are not allocated to …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate … the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five … members, with one member being appointed as Chairman, and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Hewlett Bay Fire District
… a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member … The District does not have a formal disaster recovery plan. Key Recommendations Consider amending the District’s … notification policy. Develop a formal disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district