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Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga … which require advance approval of purchases prior to payment. Not all vouchers contained receipts or other …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Oswego County – Transfer Station Cash Receipts (2015M-334)
… over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015. … maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to … and sell the stickers in sequence. Establish a process for someone independent of the cash receipts process to …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Chautauqua County – Investments and Payroll (2016M-147)
… program and salaries and fringe benefit payments for the period January 1, 2013 through January 15, 2016. … by a 19-member County Legislature. Budgeted appropriations for 2015 totaled approximately $229 million. Key Findings The … Three elected officials should not have been paid for unused vacation leave totaling $14,875 during 2013 and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Hewlett Bay Fire District
… of our audit was to assess the District’s procedures for procuring professional services and internal controls over information technology for the period January 1, 2013 through February 28, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 are approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtGardiner Fire District – Length of Service Award Program (2013M-265)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, 2013. … Point System were prepared. Officials granted points for completion of training courses without any record of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Seneca County – Water and Sewer Operations (2017M-4)
… 10 towns and four villages. The County is governed by an elected 14-member Board of Supervisors. Water district …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North 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-selectedWestchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick … and take appropriate action to recover any wages paid for time not worked. Adopt policies and procedures that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… this is neither specifically authorized nor prohibited by Board policy or in the employees’ memorandum of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling $102,494, as required by the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253One-Year FAS – Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOverview – State Police Plan
… beyond 165 days (200 days for some members employed by New York State). The following payments are not part of … in your FAE calculation: Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; and Any payments made for …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewOperational Advisory No. 18
… On June 1, 2015 the Vendor Management Unit will inactivate ROA Vendor IDs 0RASP00000 and 0RAE000000. Business Units … (see table below). Business Units should ensure that all ROA vouchers that reference Vendor IDs 0RASP00000 and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… doing so, you waive the right to continue in service until age 70. You must separate from service no later than the … of the month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hSpecial Accidental Death Benefit – New Career Plan
… reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to … have been earned during the 12 months prior to death. For payments made on or after January 1, 2001, the salary …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOrdinary Death Benefit – Article 14 Benefits
… payroll; or While you are on an authorized medical leave for up to two years (which may be extended for an additional two … $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOne-Year FAS – New Career Plan
… pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; Lump sum payments for … cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fas