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Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided … be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Village of Head of the Harbor – Justice Court Operations (2020M-110)

… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

Determine whether the Board and Membership provided adequate controls over the Companys receipts and disbursements

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

REACH Academy Charter School - Cash Disbursements (2019M-130)

… Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. … Appoint a claims auditor. Develop procedures to preapprove purchases and document and verify that goods …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130

Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

Determine whether goods and services were procured in a manner consistent with the procurement policy

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Permanent COLA

… our secure contact form . Write to us at: NYSLRS Pension Payroll Unit 110 State Street Albany, NY 12244-0001 Make an …

https://www.osc.ny.gov/retirement/publications/permanent-cola

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior years’ …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

City of Mount Vernon – Non-Payroll Disbursements (2021M-163)

… report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller … and other City officials did not provide proper oversight of non-payroll disbursements. The former Comptroller did not …

https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163

Leaves of Absence – Non-Contributory Plan for ERS Tier 1 Members

… for ERS Tier 1 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1501/leaves-absence

Leaves of Absence – Non-Contributory Plan for ERS Tier 2 Members

… for ERS Tier 2 members under Section 75c Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1506/leaves-absence

Leaves of Absence – Coordinated Plan for ERS Tier 6 Members

… information for ERS Tier 6 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1530/leaves-absence

Leaves of Absence – Coordinated Plan For ERS Tier 5 Members

… … Coordinated Plan information for ERS Tier 5 members under Article 15 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1523/leaves-absence

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Monsey Fire District – Board Oversight (2020M-62)

… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustment