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Opinion 89-33
… the office of auditor, the board of trustees shall audit all claims against the village ... [Emphasis added] … day, week, month or year may be paid without prior audit. All payrolls, or other claims for compensation, for personal …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… economic development, business investment and job creation in New York. The Public Authorities Law (PAL) requires it to … published a detailed report on its real estate portfolio in December 2022 after the current audit began. Before that … the vacant properties are former correctional facilities in the New York City area (Downstate, Bayview, and Lincoln). …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Police Bulletin No. SP-188
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … the biweekly maximum deduction to $52.69, resulting in an annual maximum deduction of $1,370.00. Questions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… There are no written policies or procedures governing how leave time accrual records are maintained or who is … percent of the employees we reviewed carried over vacation leave from year to year, even though it was not permitted by … officers. Ensure that all current CBAs have all current leave time provisions included, and develop a plan to correct …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Preston - Financial Management (2018M-81)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … funding in the coming years, Town officials have not developed fund balance or reserve policies or multiyear … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, … Manager prepared and submitted State aid forms to the New York State Department of Education for the 18 buses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263State Police Bulletin No. SP-178
… Purpose To notify the agency of the modification to Deduction Code 302. Affected Employees … and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceStatistical and Information
… PDF and Excel] - Comprehensive statistics and pertinent information concerning overall real property tax rates of the … (Released January 1995). … Publications Statistical and Information …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns … to pay its bills and other obligations when due, resulting in issuing $10 million of revenue anticipation notes (RANs) in fiscal years 2013-15. Key Recommendations Develop a fund …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… services. Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were … the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Tier Status – Article 14 Benefits
… City of Yonkers or the State Police. There are four tiers in PFRS. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… These benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law … New York State Legislature. PFRS members employed by the city of Yonkers who joined July 1, 2009 through January 8, … New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planVestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265