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Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… of soil erosion and the prevention of floodwater and sediment damage. It is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Belmont – Water and Sewer Operations (2014M-101)
… 2012 through February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund … the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be submitted when a student’s address … verify the residence of students and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… may receive service credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly … is determined by dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number of … Meet the service credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your … earned in connection with all employment must be reported to us. Under Internal Revenue Code Section 414(h), effective … contributions are tax-deferred until they are distributed to you. These contributions are reportable for federal income …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementX.3 Overview – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not … the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewReporting Workers' Compensation Benefits – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… on November 9, 2011, determined that certain Metro-North Railroad employees received costly payments due to long-term … supported by exception reports. Key Finding Metro-North Railroad officials made some progress in correcting the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… approve or monitor its projects. The Board did not verify job creation goals or other criteria while assessing material … to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s … Monitor all active projects to determine whether job creation and/or retention goals are being met. Post …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectPlainville Fire District – Board Oversight (2021M-91)
… resolution that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … each year, as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91North Syracuse Central School District – Professional Services (2022M-34)
… service providers without seeking competition. Used a request for proposals (RFP) process to select certain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
… Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers. Key Findings District … Of 134 software applications that we reviewed, only three (2 percent) were listed on the District’s software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Brighton Central School District – Procurement (2022M-205)
… report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements related to … with District policies, statutory requirements and good business practices. Key Finding District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… unused leave to which she was not entitled when she left Village employment. The total value of these unauthorized … record leave and the payment of unused leave upon leaving Village employment. Pursue collection of any erroneous or … Clerk-Treasurer’s monthly reports to NYSLRS are accurate. Village officials agreed with our findings and indicated they …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11