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Vestal Fire Department – Financial Activities (2014M-265)
… services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member Executive Committee. During our audit period, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379St. Lawrence County – Financial Condition (2016M-173)
… Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… District financial activities were properly recorded and reported. District officials solicited competition for … bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. … services. Key Recommendations Ensure that cash and other accounts are accurately reconciled and recorded in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mWestmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. … transportation aid within one year of purchase for 18 buses purchased during our audit period. During our audit, … to the New York State Department of Education for the 18 buses, and the District should receive approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Tier Status – Article 14 Benefits
… System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 … for your employee group; or Are employed by the City of Yonkers or the State Police. There are four tiers in PFRS. …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusTown of Preston - Financial Management (2018M-81)
… During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). Year-end 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Selected Publications and Reports
… Monitoring System - Municipalities: Fiscal Year 2024 Results Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results Fiscal Stress Monitoring System - School Districts: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… located in Wayne County. The Authority, which is governed by an appointed nine-member Board of Directors, provides …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population … Town of Carlton Town Supervisors Fiscal Responsibilities 2017M263 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Village of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … of $95,300 from the water fund to maintain operations in the last three years. The Mayor and Board did not …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately … and reduce the leave time totals so that they will be in accordance with CBAs. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187State Police Bulletin No. SP-178
… Purpose To notify the agency of the modification to Deduction Code 302. Affected Employees … 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in … Paychecks dated April 19, 2017 Background At the request of the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceState Agencies Bulletin No. 777
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … amount for CSEA Hourly employees will continue at 1.3% of earnings as referenced in Payroll Bulletin No. 646 issued … or Agency Shop Fee amount when an employee’s percentage of time worked changes (i.e. from part-time to full time or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeSelected Employee Travel Expenses
… period April 1, 2008 to October 31, 2012. Background New York State's executive agencies spend between $100 million … a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) employees. We … for the hours the employee purportedly worked prior to pickup of the rental car. The employee received wages …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomCapital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSelected Aspects of Discretionary Spending
… the central region of New York State, including Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1XV.4 Overview – XV. End of Year
… have the ability to process vouchers or expense reports in the Statewide Financial System (SFS) during the FYE … OSC will be denied as part of fiscal year end processing. In order to ensure vouchers and expense reports are approved … to be made during the blackout period to payees enrolled in ACH (e.g., Municipalities, Debt Service payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overview