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Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of … Key Recommendations List in the Company minutes, the bills approved for payment by the membership, indicating the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… work is performed in accordance with contracts prior to payment and reporting any variances to the Board in a timely …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87County of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mManagement of Cash and Investments
… area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor and confirmed by the … needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into the … MTA operational and/or capital needs. Monitor daily bank account balances to ensure that proper amounts are being …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsOpinion 89-38
… to provide benefits to the beneficiaries of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, … and public employees is authorized by article 14 of the Civil Service Law (§200 et seq .). It is well-established …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2011
… Nassau, Rockland, Suffolk and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible … employees in Orange, Dutchess and Putnam counties earning Location Pay Mid-Hudson Adjustment (LMH) will receive an … Field on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 1491
… Purpose To notify agencies of the new voluntary deduction code for life, disability and … automatically process deduction transactions using the new deduction code 527, Courts Voluntary Insurance. The … To notify agencies of the new voluntary deduction code for life disability and accident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1491-new-voluntary-insurance-deduction-code-527-court-officers-benevolentTier Status – Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June … 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – Police and Fire Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June … 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – New Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusTier Status – Regional State Park Police Plan
… who joined July 1, 2009 through January 8, 2010, and did not elect to be covered by Article 22 (i.e., did not … plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June … 30, 2009 Tier 3 July 1, 2009 through January 8, 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 11 5 and 6 members under Sections 370a 371a and 375 Tier Status …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusScio Central School District – Payroll (2017M-10)
… Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
Potsdam Central School District Payroll 2016M161
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Wynantskill Union Free School District – Payroll (2016M-66)
… District is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Beaver River Central School District – Payroll (2016M-247)
… located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District officials have established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payments. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104