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Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… were safeguarded. District officials accurately maintained leave records for non-instructional employees. Key Findings … awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees … who use IT resources. Ensure that amounts earned for leave are granted in accordance with contracts and Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and … of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Bolton Central School District - Fund Balance Management (2018M-249)

… fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Newark Housing Authority – Information Technology (2017M-282)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets … of Commissioners, provides affordable, quality housing to low-income individuals and families. Budgeted …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… period July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is … by a Board of Trustees whose seven members are elected by Fulton City School District residents. Key Findings The Board … Fulton Public Library Cash Receipts and Disbursements 2017M269 …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the … and provides fire protection and other emergency services to the Walton Fire District residents. The Department is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with … compensating controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Allegany-Limestone Central School District - Financial Management (2018M-129)

… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Cost-of-Living Adjustment – Regional State Park Police Plan

… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …

https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustment

Cost-of-Living Adjustment – En-Con Police Officers Plan

https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustment

Becoming Eligible for a Benefit – En-Con Police Officers Plan

… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …

https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefit

Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …

https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefit

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping … Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain … who were not in supervisory roles were granted access to modify time records, including their own. Some departments …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

City of Geneva – Financial Management (2015M-105)

… $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when producing … realistic estimates of revenues and expenditures based on historical trends and future projections. Continue to reduce …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … of unrestricted fund balance that will not be used to fund District operations. Review reserves to determine if …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

Mineola Union Free School District – Competitive Quotations (2015M-313)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … for seeking competition for purchases that are not subject to competitive bidding requirements. The purchasing agent … are made through a State or County contract prior to approving the purchase orders. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313