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State Agencies Bulletin No. 1751

… (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $200,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systems

Portville Central School District - Financial Management (2018M-245)

… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

Accounts Payable Advisory No. 62

… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical information …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders

East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)

… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The Department’s expenses for 2013 totaled $115,144. Key Findings The Council does not …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financial

Hortonville Fire Company – Financial Activity (2014M-210)

… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of … payouts and grant activities were not included on reports to the members. Fundraising controls are generally lacking. Not all claims were approved by the members prior to payment. Key Recommendations Compare financial activity …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210

Town of Red Hook - Financial Condition (2018M-171)

… 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The … capital plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. … South Farmingdale Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Village of Alfred – Information Technology (2017M-236)

… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Town of Sharon – Fund Balance (2017M-271)

… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for … from the community development (CD) fund were recorded as transfers, rather than as a receivables and due to other … planned to initiate corrective action. … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Washington County – Procurement (2017M-224)

… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224

Fredonia Central School District - Financial Management (2018M-33)

… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … balance, the Board annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board … to determine whether businesses achieved the goals stated in their applications. Key Recommendations Develop CBA ratios … Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Town of Davenport - Transparency (2018M-85)

… of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally … Appendix B includes our comment on issues that were raised in the Town’s response letter. … Town of Davenport …

https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85

Applying for Previous or Military Service Credit – Regional State Park Police Plan

… credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … will be processed more quickly if your service credit is in order. Records we need to verify your service will be more …

https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-credit

Applying for Previous or Military Service Credit – Police and Fire Plan

… To receive credit for any type of previous or military … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Please include as … you are seeking credit. We will determine your eligibility to receive the credit and any cost involved. Requesting …

https://www.osc.ny.gov/retirement/publications/1512/applying-previous-or-military-service-credit