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Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of … software system and assigning access rights based on users’ job duties. Designate someone independent of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… year totaled approximately $1.4 million. Key Findings The bookkeeper, who maintains the accounting records for several … The Supervisor did not provide adequate oversight of the bookkeeper’s duties during our audit period. The Supervisor … and in a timely manner. Key Recommendations Ensure the bookkeeper dedicates sufficient time to perform her duties …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Ellenville – Information Technology (2014M-278)
… our audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June … policies and procedures to protect critical financial data. Key Recommendations Designate an individual as the … Adopt written IT policies and procedures to address breach notification, disaster recovery, acceptable use, …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Chestertown Fire District – Claims Processing (2016M-387)
… of the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of approximately 20 active members and is governed by an elected four-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationConstitutional Tax Limits
… a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? Contact the OSC Help Line. (518) … related to completing the Constitutional Tax Limit form Select option 3 Or Email us at: …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsWhat is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capXVI.3.A Financial Statements – XVI. Financial Reporting
… for general purpose governments include the: Management’s discussion and analysis (MD&A); Basic financial statements; … should support the analysis of financial position and results of operations. Elements to be included in the … activities and business-type activities of the primary government as well as component units. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … at the discretion of the Campus President and may be made to employees who are incumbents on the payroll on 06/30/2020. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesBecoming Eligible for a Benefit – Career Plan
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitBecoming Eligible for a Benefit – Police and Fire Plan
… have accrued five years of credited service, you will be vested. This means you have earned the right to receive a … 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitNew York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… recurring revenues and expenditures. “The state should build on the positive steps already taken to further …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationDiNapoli Releases Rockland County Budget Review
… Review The significant revenue and expenditure projections in the proposed budget are reasonable, except for the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewLackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted … not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor should: … Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Central Valley School District - Separation Payments (2018M-153)
… made to eligible employees during the audit period and found that, except for minor discrepancies, the payments … paid in accordance with Board-approved contracts and agreements. District officials did not ensure an … to ensure they are calculated according to the terms and amounts authorized by the Board. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel … Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate fuel inventory and delivery records are maintained on a daily basis. Mileage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02