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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of East Hampton – Information Technology (2015M-187)
… improperly assigned administrative privileges, created generic user accounts and provided excessive access right to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Copenhagen Central School District – Financial Condition (2016M-142)
… 2015. Background The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in … which operates one school with approximately 460 students, is governed by an elected seven-member Board of Education. … that the amount of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Jamestown City School District – Financial Condition (2015M-120)
… District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap … update a multiyear financial plan for a three- to five-year period that is sustainable and includes information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Town of Coldspring – Town Clerk Operations (2013M-137)
… the operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … Thoroughly document the annual audit process in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 … budget totals $3.2 million. Key Findings The Board did not establish procedures to ensure that the correct prices …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… on behalf of CCIDA. The President and Chief Executive Officer of Commerce is appointed by the Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA … other benefits, including community generated power. The project owners also agree to make annual payments in lieu of …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fBarnard Fire Department – Financial Controls (2015M-134)
… December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire District and provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Unified Court System Bulletin No. UCS-189
… and Uniform Blazer Allowance Payments for employees in Negotiating Units SY, SR, S9, DR, FS and 87 will be made in a separate paycheck dated 12/19/12. The Uniform Blazer Allowance payment for employees in Negotiating Unit G9 will be made in a separate paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s … retired on the date of your death. This benefit frequently is larger than the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of membership or withdrawal of … file, NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a …
https://www.osc.ny.gov/retirement/members/divorce/refundsXI.11.E Retainage – XI. Procurement and Contract Management
… (SFS) is that there is no retainage remaining on any purchase order associated to the contract (see Section 12.D - Closing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… and leave requests are adequately approved. Key Findings While leave accrual balances were accurate, not all leave … taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave pre-approval … officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… Trini E. Ross announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District Judge Elizabeth A. Wolford to theft of funds related to a federal program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewLeaves of Absence – En-Con Police Officers Plan
… usually receive up to one year of service credit for each accident while on Workers’ Compensation leave. …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceDeath of the Ex-Spouse – Divorce and Your Benefits
… will stop payments to the ex-spouse after receiving a copy of the certified death certificate. The ex-spouse’s share of the pension will … to the date NYSLRS is notified of the ex-spouse’s death. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseTown of Hague – Departmental Cash Receipts (2014M-320)
… Background The Town of Hague is located in Warren County and has a population of approximately 700. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320