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South Glens Falls Central School District - Fund Balance (2018M-90)

… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… is an independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)

… for EBT cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key Finding The Office has made progress with … in our initial audit report, two have been implemented and one has been partially implemented. Key Recommendation …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-follow

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… [read complete report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … authorized by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… funding one-time expenditures and needed reserves, paying down debt and reducing real property taxes. Adopt realistic …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … Development Agency is an independent public benefit corporation created under New York State General Municipal …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)

… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m

Accounts Payable Advisory No. 50

… of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should … voucher level and will default in the SFS in this order. For more information on selecting the appropriate payment …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

State Agencies Bulletin No. 1625

… Questions regarding this bulletin may be directed to Payroll Retirement Mailbox. … To notify agencies that the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employees

Housing Preferences for Veterans (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in … issued on June 6, 2012, found that, although the New York State Legislature had extended the right of preference … found two housing companies in Manhattan (Hamilton House and Clinton Towers) filled vacant apartments with …

https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-follow

Housing Preferences for Disabled Veterans (Follow-Up)

… Purpose To determine the extent of implementation of the two … company compliance. Key Finding Division officials have made significant progress in correcting the problems we … in the initial report. Both of the recommendations have been implemented. Key Recommendation Division …

https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-follow

City of Jamestown – Financial Condition (2016M-298)

… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

Accounts Payable Advisory No. 23

… a reminder, when online Business Units process any voucher for payments that are not subject to 1099 reporting, accounts … Office at [email protected] to request a correction. For complete information on processing online and bulkload …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholding

About the Retirement System – What Every Employer Should Know

… The New York State and Local Retirement System (NYSLRS) … and Fire Retirement System (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. … form , or call 866-805-0990 and press 1. Rev. 1/22 … What every employer should know about NYSLRS and what it …

https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system

Town of Pamelia – Financial Management (2015M-276)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2014 through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… complete report - pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate … planned to initiate corrective action. … Determine whether all extraclassroom activity funds were deposited complete and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations for the period January 1, 2013 through January 31, 2014. … Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial