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Town of Cuyler – Town Clerk Operations (2017M-207)
… was to determine whether the Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, 2017. … approximately $379,000 and the Town Clerk’s receipts for 2016 were approximately $13,800. Key Findings 149 clerk …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Special Disability Benefits – New Career Plan
… Firefighters and police officers may be eligible for an accidental disability … or performance of duty disability retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease or …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… Firefighters and police officers may be eligible for an accidental disability … or performance of duty disability retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease or …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… Firefighters and police officers may be eligible for an accidental disability … or performance of duty disability retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease or …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … disease or other impairment of the heart may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… World Trade Center Presumption law. 1 You may be eligible for an accidental disability retirement benefit if you become … requirements and filing deadlines that must be met for these benefits. For more information, visit our World Trade Center …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionSpecial Disability Benefits – Police and Fire Plan
… and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled … may be eligible for an accidental or performance of duty disability retirement benefit. Police officers who are …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsWorld Trade Center Presumption – Career Plan
… World Trade Center Presumption law. 1 You may be eligible for an accidental disability retirement benefit if you become … requirements and filing deadlines that must be met for these benefits. For more information, visit our World Trade Center …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionState Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a … process deduction transactions using the new Deduction Code 532 . Note : The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programTown of Deerpark – Real Property Tax Collections (2017M-277)
… for tax payments dates. The Town Clerk did not prepare daily reconciliations of cash received to transaction reports … Retain documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Lansingburgh Central School District – Purchasing (2017M-173)
… orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… and adequately managed the District’s financial condition for the period July 1, 2015 through June 8, 2017. Background … 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $125.2 … Adopt budgets that include realistic estimates for expenditures. Formulate a plan to use excess fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … fire protection services to its residents. Revenues for 2013 totaled approximately $370,000. Key Findings There …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… through June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … nine-member Board of Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding … fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsLyons Central School District – Multiyear Planning (2015M-337)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 … District officials have not formalized plans or criteria for specific reserves. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June … is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five … periodic independent reviews of leave time accruals and time sheets to ensure the records agree and investigate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220