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Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… complete report - pdf] Audit Objective Determine whether Department officials provided adequate oversight of … oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four credit card … $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialHerkimer County Community College - Procurement (2019M-186)
… whether College officials use competitive methods when procuring goods and services. Key Findings The … College officials and employees use competitive methods when procuring goods and services in accordance with General … Determine whether College officials use competitive methods when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … present accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mYork Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … law. Provide annual reports to the membership as required in the Department’s bylaws and by statute. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263State Comptroller DiNapoli Releases Municipal Audits
… have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city officials’ attention. …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsCaribbean Heritage Month Celebration
… American Heritage Month celebration in honor of the rich and diverse history and culture of the Caribbean, and recognize Caribbean … Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist Roxanne Persaud …
https://www.osc.ny.gov/caribbean-heritage-month-2022State Police Bulletin No. SP-152
… forms or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundContributing Toward Your Retirement – Career Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by … System. These contributions, plus the interest they earn, will provide you with an annuity when you retire. Tier 5 … a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by … System. These contributions, plus the interest they earn, will provide you with an annuity when you retire. Tier 5 … a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirement