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Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… provided adequate oversight of financial operations for the period January 1, 2013 through January 31, 2014. … The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of … of Trustees and an Executive Committee is responsible for running the Company’s overall fiscal affairs. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and … and verifying pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… charges. Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board … Minimize the use of debit cards for purchases where sales tax is incurred. … Riverhead Charter School Debit Cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Subway Wait Assessment (Follow-Up)
… to major structural and technology improvements. The goal for meeting the weekday wait assessment standard was 79.4 percent for 2013 and 80.7 percent. The actual results were 80.3 percent for 2013 and 78.8 percent for 2014. Key Finding We found that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation (Department) requirements for classifying, reporting and repairing bridge defects. … did not always comply with the Department’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 Safety Conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 3,500 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Overview – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background … City Council, operates and maintains a variety of services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled approximately $53 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year totaled $3.1 million. Key … supporting documentation, before authorizing them for payment. Approve all claims before submitting them to the …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Washington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Cost-of-Living Adjustment – Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustment