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Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… The purpose of our audit was to review internal controls over selected financial operations for the period January 1, … procurement policy. Establish and enforce formal policies over cash receipts. Segregate the Treasurer’s duties or, when …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… within the District. We found that some meters were broken and had not been operating or repaired since March … that District boundaries are determined and documented on a map and that all District properties are charged ad valorem assessments. Ensure that broken meters are repaired. Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The … a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsDiNapoli Announces Sale of General Obligation Bonds
… March 13 of tax-exempt New York State General Obligation bonds. The state expects to sell $115.7 million for new money … purposes. The net proceeds of the Series 2019A Tax-Exempt Bonds will finance projects authorized by the following … and Smart Schools (2014). The Series 2019A Tax-Exempt Bonds will mature over nine years. The bonds will be awarded …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsWillsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… activity is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, … reports to the Executive Committee. Consider using credit cards in place of debit cards. Ensure that all disbursements … direct cash payments to members from the foreign fire insurance account. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Seneca County – Water and Sewer Operations (2017M-4)
… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … Board of Supervisors. Water district appropriations for 2016 were $571,784 and the combined sewer districts’ … service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate …
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)
… May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with … reviews of the operators’ monthly operating reports (MOR). In addition, violations identified in completed surveys were …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Hewlett 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)
… was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Oswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County Transfer Station Cash Receipts 2015M334 …
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)
… of our audit were to review the County’s investment program and salaries and fringe benefit payments for the … elected officials should not have been paid for unused vacation leave totaling $14,875 during 2013 and 2014. Key … Cease allowing elected officials to accrue and be paid for vacation leave. …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Cambria – Capital Projects Financing (2017M-161)
… snow removal, water and sewer, refuse collection and general government administration. Budgeted appropriations … $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond anticipation note (BAN). The Town issued a short-term …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Minerva – Payroll and Cash Receipts (2015M-342)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Operational Advisory No. 18
… will inactivate ROA Vendor IDs 0RASP00000 and 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the … (SFS). 0RASP00000 (should now use 0RAR000000) A State check issued from the Central Accounting System (CAS) is … in the Vendor File. A Single Payment Vendor issues its own check to the State to reimburse the State for monies paid via …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be … without reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary … during the 12 months prior to death. For payments made on or after January 1, 2001, the salary used to compute the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOrdinary Death Benefit – Article 14 Benefits
… Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOverview – State Police Plan
… years of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of your highest five consecutive years. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview