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Bolton Fire District – Credit Cards (2017M-180)

… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and … did not reconcile monthly credit card statements to individual receipts. The District incurred $116 in late … charges. Key Recommendations Require credit card users to submit adequate supporting documentation for credit card …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180

Town of Marbletown – Financial and Capital Planning (2017M-234)

… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and … capital plans as well as a fund balance and reserve policy to adequately address the Town’s operational and capital … multiyear financial and capital plan or reserve policy to address the Town’s operational and capital needs, …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… authorized for such payment under Village Law. Noteworthy Achievement Village officials ensured that leave accruals and …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost … money than necessary: The Town spent over $3.6 million to purchase and renovate the Southside Municipal Center … sale price was approximately $718,000 less than the cost to purchase and renovate the SMC. The Town purchased a former …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

City of Yonkers – Payroll (2017M-212)

… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … accruals. The City paid over $903,000 in police overtime to cover compensatory leave, contrary to collective bargaining agreements (CBAs). Key …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

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

… in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding the …

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

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

North Warren Central School District – Financial Condition Management (2017M-197)

… exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Cost-of-Living Adjustment – Career Plan

… annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment … percentage is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different … cost-of-living-adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older …

https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustment

Additional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan

… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your … Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341j