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Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member … entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceSpecial Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09
This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdfCollege at Fredonia - Selected Employee Travel Expenses (2012-S-138)
We recently audited the travel expenses of five employees of the State University of New York College at Fredonia (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s138.pdfSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… of Fire Commissioners, also has a fire protection contract with the Town of Fenner. The District’s general fund budget … through 2014. The Treasurer does not provide the Board with bank reconciliations for review and there is no evidence … canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual reports. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… by New York State Law. The Agency is governed by a Board which comprises nine members who are appointed by the … agreements are not met. Agency officials did not have a system to track the amounts directly billed and collected by taxing jurisdictions for PILOTs. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … funds from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, … prepares annual reports accurately and files them with appropriate entities as required. Annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Credit for Previous or Military Service – Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does not always result in a better …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceOpinion 91-53
… TOWN ASSESSOR -- Compensation (additional compensation for chairman of board of assessors) PUBLIC OFFICERS AND EMPLOYEES … permissive referendum. (4) The town board may direct the chairman of the board of assessors to coordinate the town's … project as part of the responsibilities of the chairman's office. The chairman would not be entitled to an …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners … Ischua Fire District Internal Controls Over Financial Operations 2013M367 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… and Wayne counties. The Authority is governed by a 13-member Board of Directors composed of 12 members appointed by … or days worked and Board-authorized pay rates and annual salaries. Consider entering into contractual agreements for …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overMember Contributions
… by their plan. If a union-negotiated collective bargaining agreement requiring an employer to offer a non-contributory … cancellation form with your payroll office. Applying for a Refund of Excess Contributions If you are covered by a … under Section 21(l) or 321(l), you may apply for a refund of those excess contributions plus interest. …
https://www.osc.ny.gov/retirement/members/member-contributions