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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Appropriations were unrealistic and appropriated fund balance was not used. Appropriations exceeded … from 2014-15 through 2016-17. Recalculated unrestricted fund balance ranged between 10 and 11 percent of ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementBay Shore Fire District – Time and Attendance Records (2017M-264)
… of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … three with flagged conditions, and the Department of Transportation was not always notified of red flags within … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followState Agencies Bulletin No. 484
… combat theaters or during wartime periods to purchase and receive credit for up to three (3) years of military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxMilford Central School District – Financial Condition (2016M-87)
… Adopt budgets with more realistic estimates based on prior year’s actual results and anticipated operations to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… financial plan. Village officials lacked guidance on maintaining reasonable levels of fund balance and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… under Village Law and presented at the next regular Board meeting for audit. Except as noted in Appendix A, Village …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114State Agencies Bulletin No. 2087
… The purpose of this bulletin is to notify agencies of the 2023 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for ORP and VDC Tier 1 through 6 plan … beginning Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryGreat Neck Union Free School District – Fuel (2016M-82)
… did not adopt a policy for fuel inventory accountability and there were no written procedures to provide guidance to … use was reasonable. Key Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel assets. Review fuel daily sheets and investigate all variances. Perform a vehicle-based review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rondout Valley Central School District – Financial Management (2015M-296)
… School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… The purpose of our audit was to examine student enrollment and billing processes for the period July 1, 2015 through … of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the … $2.5 million. Key Findings Student enrollment and attendance was not always adequately supported. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Wheelerville Union Free School District – Fund Balance (2016M-9)
… Develop more realistic budgeted appropriations based on prior years’ results and anticipated operations. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9State Agencies Bulletin No. 2187
… limit for ORP and VDC plan members. Affected Employees: Tier 1 through 6 members of the ORP and VDC are affected. … 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 through 6 plan participants. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through … is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialTown of Enfield – Purchasing (2016M-377)
… The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is … The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of Newfane – Supervisor's Financial Records (2017M-7)
… records and reports for the period January 1, 2015 through November 17, 2016. Background The Town of Newfane is located … sufficient oversight. The Supervisor did not provide monthly financial reports to the other Board members. A … Properly monitor the secretary's and the CPA's work to ensure that accounting records are timely, complete …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7