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County of Rockland – Budget Review (B6-15-21)
… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… State. The Short Term Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the pooling of cash … the assets and liquidity needs of the checking account as a whole, rather than the needs of its component parts. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage of Greenwich – Justice Court Operations (2014M-023)
… administrative services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Herkimer County – Court and Trust Funds (2023-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … established adequate procedures and maintained appropriate records. While the Treasurer filed an annual report with OSC … funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Tier Status – Police and Fire Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … July 1, 2009 through January 8, 2010, and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … 11 5 and 6 members under Sections 370a 371a and 375 Tier Status …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusTier Status – Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – New Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusOpinion 88-27
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … Law, §207-a provides that any paid fireman who is injured in the performance of his duties shall be paid the full … allowance or a retirement for disability incurred in performance of duty allowance pursuant to the Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 89-49
… named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … value, the fee charged would be $27.00. This is in reply to your inquiry concerning the imposition of fees by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Medicaid Program – Optimizing Medicaid Drug Rebates
… accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesTown of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Saranac Central School District – Payroll (2015M-298)
… through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black … hourly rates or annual salaries. … Saranac Central School District Payroll 2015M298 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. Background The North Colonie Central … itemized, supported and that goods and services have been received in the amount and price as ordered prior …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Putnam County – Court and Trust Funds (2024-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6