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Vestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. 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)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply with the Office … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
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)
… during our audit period. During our audit, the Business Manager prepared and submitted State aid forms to the New … of transportation aid forms. Ensure that the Business Manager prepares an annual reconciliation of transportation …
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
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Sections 375-h and 375-i of the New …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … provide physical education (PE) classes consistently with the regulations of the Commissioner of the New York … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Selected 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)
… safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through … Water and Sewer Authority Water and Sewer Operations and Wastewater System Cybersecurity 2017M276 …
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)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263CUNY Bulletin No. CU-439
… 15-B (2012) Affected Employees CUNY employees enrolled in the CUNY Transit Benefit Transportation Spending Account … as not to exceed 2012 pre-tax benefit limits as outlined in IRS Publication 15-B (2012). OSC Actions At the request of … (code 439) amount was thereby increased by the same amount in which the pre-tax benefit was decreased so as not to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Police Bulletin No. SP-83
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … of Sergeant. Effective Date(s) Payments are to be made in the employee’s regular paycheck or direct deposit advice … The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … rank of Sergeant. Effective Date Payments are to be made in the employee's regular check for Pay Period 8L/9C dated … The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date(s) Payments are to be made in the employee's regular check for pay period 5L/6C dated … Rank of sergeant $200 lump sum payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeState Agencies Bulletin No. 1545
… 13, 2016. A second outreach letter was sent via certified mail to all employees with a 2015 uncashed payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [read complete report - pdf] We also released eight county reports: Chautauqua [pdf] , Clinton [pdf] , Erie [pdf] … Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital … pay for outpatient services provided to inmates. However, county officials can negotiate rates with hospitals and …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor who provides … poor recordkeeping and the failure to close inactive clubs. The District did not take action to correct these … procedures for record keeping, closing out inactive clubs and disposing of the related moneys. Ensure the central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroom