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Newark Housing Authority – Information Technology (2017M-282)
… 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Brookfield Central School District – Claims Audit Process (2018M-6)
… to audit are authorized under Education Law. Review each claim prior to authorizing payment. … Brookfield Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured … January 1, 2016 through May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Broome County – Financial Condition (2017M-187)
… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … 15-member Board of Legislators. Budgeted appropriations for 2017 total approximately $383 million. Key Findings On …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor to oversee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire … are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through … and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCircleville Fire Company – Selected Financial Activities (2013M-391)
… 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, … Bills paid between Company meetings are not included in the Treasurer’s report because the report template does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mSchool District Bus Safety (2018-MS-4)
… districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4City of Binghamton - Water System Cybersecurity (2018M-152)
… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of Manchester - Board Oversight and Information Technology (2018M-39)
… adopt information technology (IT) policies and procedures for breach notification, access rights, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund … (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than … approximately $1.3 million or 6 percentage points. Reserve funds are generally not being used 1 and the retirement, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Unified Court System Bulletin No. UCS-66
To explain processing of Prepaid Legal Service Benefit for tax purposes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-66-prepaid-legal-service-benefitUnified Court System Bulletin No. UCS-59
… To explain processing of Prepaid Legal Service Benefit for tax purposes. Affected Employees Employees in bargaining … of prepaid legal benefit, and the earn codes being applied for benefit year 2002. Union BU Value Earn Code SEIU Local … is a taxable benefit that will be automatically applied for tax purposes only in the last paycheck of the 2002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitContract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesVillage of Atlantic Beach - Payroll (2018M-254)
… for the building inspector’s permit fees each year, based on recent trends. Key Recommendations Ensure that payroll is … Audit and approve all payroll payments that are not based on fixed salaries or wages and review the payment arrangement …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254More 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 … by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law (RSSL) as enacted by … “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller of the …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-plan