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Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… officials provided adequate oversight of operations to ensure financial activity was properly reported and money … not provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. … and are adequately supported. Adopt procedures to ensure that collections are documented, safeguarded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialLatham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsWyandanch Union Free School District – Budget Review (B20-7-7)
… of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Day – Supervisor’s Records and Reports (2014M-225)
… 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency … management practices for the period January 1, 2012 to May 31, 2013. Background The DCIDA was established in 1976 … Board did not design or implement an adequate system to monitor, evaluate, and control benefits and incentives …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementStay Informed – Article 14 Benefits
… view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … and discuss post-retirement issues. At your employer’s request, we offer these presentations designed for members … information representative to discuss special concerns or request specific information. Notify us if your mailing …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedContributing Toward Your Retirement – Career Plan
… to the Retirement System. These contributions, plus the interest they earn, will provide you with an annuity …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make … to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 … to contribute 3 percent of your reportable earnings toward your retirement benefits during fiscal year 2012-13. …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementStay Informed – New Career Plan
… view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … and discuss post-retirement issues. At your employer’s request, we offer these presentations designed for members … information representative to discuss special concerns or request specific information. Notify us if your mailing …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make … to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 … to contribute 3 percent of your reportable earnings toward your retirement benefits during fiscal year 2012-13. …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make … to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or have 32 … to contribute 3 percent of your reportable earnings toward your retirement benefits during fiscal year 2012-13. …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementStay Informed – Non-Contributory Plan with Guaranteed Benefits
… view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … and discuss post-retirement issues. At your employer’s request, we offer these presentations designed for members … information representative to discuss special concerns or request specific information. Notify us if your mailing …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedStay Informed – Regional State Park Police Plan
… view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … and discuss post-retirement issues. At your employer’s request, we offer these presentations designed for members … information representative to discuss special concerns or request specific information. Notify us if your mailing …
https://www.osc.ny.gov/retirement/publications/1867/stay-informedStay Informed – En-Con Police Officers Plan
… view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … and discuss post-retirement issues. At your employer’s request, we offer these presentations designed for members … information representative to discuss special concerns or request specific information. Notify us if your mailing …
https://www.osc.ny.gov/retirement/publications/1822/stay-informedContributing Toward Your Retirement – En-Con Police Officers Plan
… plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not … plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementStay Informed – State University Police Plan
… Review your Member Annual Statement carefully and notify us of any errors promptly. Visit our website frequently to … special concerns or request specific information. Notify us if your mailing address changes. This is especially … your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick tips and …
https://www.osc.ny.gov/retirement/publications/1823/stay-informed