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Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mTown of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Champion – Information Technology (2014M-130)
… the machine that she is currently working on and not to an offsite location or a removable hard drive. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… selected financial operations for the period January 1, 2012 through January 22, 2014. Background The Town of … selected financial operations for the period January 1 2012 through January 22 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Friendship – Water Accountability (2013M-281)
… failed to periodically compare the amount of water produced with the amount billed for, and were not aware of … over that period totaled approximately 63 percent of water produced. Water loss was more than 57 million gallons over … as they are identified. Periodically reconcile water produced to the amount of water billed and otherwise …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Otsego – Financial Condition (2013M-307)
… assess the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August … Background The Town of Otsego is located in Otsego County and includes a portion of the Village of Cooperstown. The Town has 3,900 residents and is governed by an elected five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. Background The … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in … if Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Bolivar – Community Development Block Grant (2013M-353)
… from the CCDC sufficient funds to pay contractors for all completed work. Establish formal procedures to monitor …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Department of Health (Department) Examination of Travel Expenses
… by a Department employee during the period of February 23, 2012 through December 31, 2017 were appropriate and made … by a Department employee during the period of February 23 2012 through Decembe …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected … states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255City of Geneva – Financial Management (2015M-105)
… 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105More About This Retirement Plan – Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available … benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … is in Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – En-Con Police Officers Plan
… benefits, rights and responsibilities, and is not a substitute for any New York State or federal law. For …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planTonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Johnsburg Central School District – Payroll (2014M-174)
… established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … one school with approximately 340 students. Expenditures for the 2013-14 fiscal year totaled approximately $10 … consistently punch in or out to record times they reported for and left work. District officials did not review employee …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. … Education, operates three schools with approximately 900 students. Budgeted appropriations for the 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257