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Village of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … the unused properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s finances by adopting realistic budgets and … fund one-time expenditures and needed reserves or reduce real property taxes. Develop and adopt budgets based on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109State Agencies Bulletin No. 952
… 13, 2009 Effective Date(s) Refunds will be processed in a separate check beginning the week of December 21, 2009 … The Internal Revenue Service issued new regulations in 2009 making Military Stipend earnings exempt from Social … Agencies may refer to Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) issued July 29, 2009 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryBolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… access rights, backups, breach notification, hardware and software inventories, restricting personal use and connecting personally owned devices to Library computers and the sanitation and disposal of hardware and electronic …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Harpursville Central School District - Financial Condition (2018M-120)
… $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. However, the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120CUNY Bulletin No. CU-367
… reporting rate increases Affected Employees CUNY employees in the titles of Electrician, Electrician Helper and … Electrician Effective Date(s) Increases may be submitted in Pay Period 4C (Institution), paychecks dated 5/21/09 Rate … 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated February 23, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansChenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234East Islip Public Library – Cash Receipts (2017M-223)
… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Columbia-Greene Community College – Information Technology (2017M-213)
… websites which could expose the network to virus attacks or compromise systems and data. The College has never tested …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyVillage of Blasdell – Purchasing (2017M-195)
… the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and … 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195State Agencies Bulletin No. 779
To explain OSCs automatic processing of the 2008 Blind Veterans annuity increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseMore About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police … provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planParishville-Hopkinton Central School District – Financial Management (2017M-72)
… The District is governed by a Board of Education. General fund budgeted appropriations for 2016-17 totaled … 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve fund policy and some reserves are overfunded. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m