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McLean Fire Department - Financial Operations (2018M-40)
… disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some … Appendix B includes our comment on an issue raised in the Department’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… expenditures and needed reserves or to reduce District property taxes. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not issue duplicate receipts for all money collected. Department officials can continue to improve actions to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Key Recommendations Maintain copies of tickets or …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Erwin – Justice Court (2017M-266)
… in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and separate … $3.9 million. Key Finding District officials did not use a formal timekeeping system, instead they relied on the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262State Agencies Bulletin No. 1450
… members for calendar year 2016 is $17,910.78. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesState Agencies Bulletin No. 1623
… plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will … increase to $275,000 for the 2018 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Affected … PayServ to reflect the Maximum Salary Limit for 2018 Calendar Year. PayServ will automatically stop ORP and VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCUNY Bulletin No. CU-437
… by IUOE Local 30, OSC will calculate dues (code 268) and agency shop fees (code 297) at the rate of 1.5% of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesEdinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Manchester - Board Oversight and Information Technology (2018M-39)
… they planned to initiate corrective action. … Town of Manchester Board Oversight and Information Technology 2018M39 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board has not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … recreation facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mDivision of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in … Paychecks dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s annual salary, Pay Basis Code and percentage of time worked. OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andState Agencies Bulletin No. 913
… the Automated Interface file may be directed to the Payroll System Questions mailbox. … To inform agencies who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-fileTown of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period January 1, 2016 through April 21, 2017. Background The Town … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… City of Glens Falls is located in Warren County and has a population of approximately 14,300. The City is governed by … employees with cybersecurity awareness training. Officials do not prevent or monitor public disclosure of information … the City’s systems. Key Recommendations Establish a process for receiving and assessing system cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to … and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … 2007, December 31, 2008, and December 31, 2009. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15