Search
Train On-Time Performance (Follow-up)
… ( 2014-S-56 ). Background Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show … Performance (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … a five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key … the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Franklin – Fund Balance Management (2018M-13)
… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. … maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties … 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester … total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and expenditure … the necessary funding in the event that any are settled in 2018. … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of East Rockaway – Justice Court Operations (2017M-206)
… was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and … in a timely manner for the period June 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located … The bail bank account had a balance of $1,590 as of May 31, 2017, and Court officials could not determine the source …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206City of Watertown – Information Technology (2017M-184)
… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether … The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … The Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not … records and deposit all money in a timely manner. Submit annual financial reports to the Board and cooperate …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCreditable Service – State Police Plan
… or department of a county, city, town, village, police district or authority; or Police service transferred from the … service; Detective investigator service in the office of a district attorney; Service as uniformed personnel in …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOverview – Special 20- and 25-Year Plans
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionContract Advisory No. 22
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionState Police Bulletin No. SP-125
… Purpose To notify agencies of a change in dues and agency shop fee structure and the addition of two (2) new deduction codes. Affected Employees Employees in … by the Police Benevolent Association of the New York State Troopers, Inc. Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-andVested Retirement Benefit – Special 20- and 25-Year Plans
… Eligibility If you leave public employment before retirement age, but have five or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. Your … collect a vested retirement benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitPort Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 … audit process. Develop a comprehensive job description for the claims auditor that explains expectations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352