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City of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the … George F Johnson Memorial Library Library Expenditures 2016M214 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-613
… employees in Bargaining Unit TT with Union Dues (Code 231) and Agency Shop Fee (Code 220) and increase as follows: … Current Biweekly Rate New Biweekly Rate 220 $45.47 $48.96 231 $45.47 $48.96 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorCUNY Bulletin No. CU-399
… in Bargaining Units TS and SL in titles of Maintenance Worker and Cement Mason Effective Date(s) Paychecks dated … listed below: Title New Biweekly Deduction Maintenance Worker $27.14 Cement Mason $42.01 Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-628
… Affected Employees Employees represented by IBEW Local 3 in Bargaining Unit T4 Effective Date(s) Paychecks dated … January 3, 2019 OSC Actions OSC will identify employees in Bargaining Unit T4 with Dues (Code 486) and automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-628-international-brotherhood-electrical-workers-ibew-local-3Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Union Free School District is located in the Town of Southampton in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… in accordance with the District’s policy. We reviewed 50 purchases totaling $334,676 made during our audit period …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Ending Your Membership – Police and Fire Plan
… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipEnding Your Membership – New Career Plan
… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipCUNY Bulletin No. CU-524
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-524-service-employees-international-union-seiu-local-246-duesDeer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the … Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Beekmantown Central School District – Payroll (2017M-26)
… the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $40.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26XVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: … basis reporting requires the disclosure of violations of legal and contractual provisions that could have a material …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceSidney Memorial Public Library – Cash Disbursements (2014M-252)
… Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Cortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial … The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide … The Authority is governed by a seven-member Board of Commissioners. Operating expenditures for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 … No 1 Fire District District Treasurer filed the required annual financial reports with the Office of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Seminars for Local Officials
… See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… governed by an elected five-member Town Board, is located in Jefferson County and has approximately 2,900 residents. … payment. Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89