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Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately …
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)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, …
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 … receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …
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
… To notify the agency of the modification to Deduction Code 302. Affected Employees Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will change from .73 to .848 percent of the … … To notify the agency of the modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceStatistical and Information
… Query Data ] - Comprehensive financial statistics for New York State local governments. The data consists of statistical tables on revenues, expenditures and debt for each municipality, … to apply, pursuant to Section 123.00 of the Local Finance Law, to the State Comptroller for exclusion of …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
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)
… has a population of approximately 112,000, is governed by an elected 15-member Board of Legislators. Budgeted …
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)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek … the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In …
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)
… complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , … did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. None of … amount of PE. The PE plan addresses all requirements in the Commissioner’s regulations. … To determine whether 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)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
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)
… operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of … was ineffective. The Board did not review bank statements and canceled checks and did conduct an annual audit of the Treasurer’s books and …
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
… and you: Elected coverage under your employer’s special 20-year plan; or Elected coverage under your employer’s … special 25-year plan and your employer offers the one-year final average salary benefit for your employee group; or Are … 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 … York State Legislature. PFRS members employed by the city of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers these plans. Our main …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planVestal Fire Department – Financial Activities (2014M-265)
… $75,000. Key Findings The Board did not monitor compliance with the bylaws to ensure that officers were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of … close of the fiscal year. … Raquette Lake Fire District No 3 Internal Controls 2013M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston … expenditures of $33,209 for 2012. Key Findings The Board’s code of ethics is inadequate and the President did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Orange Lake Fire District – Budgeting Practices (2015M-146)
… 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and … over the budgeting process so that proposed budgets are in the required format and contain sufficient and complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146CUNY Bulletin No. CU-439
… 15-B (2012) Affected Employees CUNY employees enrolled in the CUNY Transit Benefit Transportation Spending Account … as not to exceed 2012 pre-tax benefit limits as outlined in IRS Publication 15-B (2012). OSC Actions At the request of … (code 439) amount was thereby increased by the same amount in which the pre-tax benefit was decreased so as not to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changes