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Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)

… Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225 …

https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractor

Islip Union Free School District – Financial Condition (2013M-213)

… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213

East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)

… The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven … the payroll clerk’s access rights after the completion of a software update. Key Recommendations Ensure that employees …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access

West Seneca Central School District – Financial Condition (2014M-381)

… located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie County. The District, which is … budgets that include accurate estimates of revenues and expenditures. Develop a realistic plan to accumulate …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381

Village of Homer – Purchasing and Credit Cards (2017M-112)

… 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population … Village of Homer Purchasing and Credit Cards 2017M112 …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Village of Fayetteville – Information Technology Policies (2017M-47)

… 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … or develop a plan to address the causes for the difference in water produced to the amount billed to customers. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Village of Westfield – Water and Sewer Operations (2014M-209)

… audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Village of Perry – Water Accountability (2014M-31)

… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31

State Agencies Bulletin No. 1980

… New York City Education Board Retirement System (83), and New York City Employee Retirement System (84) for the … Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-and

State Agencies Bulletin No. 1978

… agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance with Section 415 of the Internal Revenue code, … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Town of West Seneca – Purchasing (2015M-11)

… 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of approximately 45,700. … does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11

Town of Willing – Justice Court Operations (2014M-377)

… 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member … the Justice’s records and reports and document the results in the Board minutes. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2014 through May 18, 2015. … five-member Town Board. The Town’s budgeted appropriations for 2015 were $812,882. Key Findings The Supervisor signed …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Town of Springport – Financial Management (2014M-329)

… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. The Town is governed by … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… Town of Brasher Spending of Casino Compact Money 2013M131 …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Town of Rosendale – Financial Operations (2015M-38)

… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… also sets forth additional requirements depending on the location of the training school or course. These additional … Training Location Additional Requirements Outside the county or counties where the district/municipal corporation … attendance must be sent by the chief officer to the State Office of Fire Prevention and Control. …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals