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Village of Depew – Internal Controls Over Capital Projects (2013M-29)

Village of Depew Internal Controls Over Capital Projects 2013M29

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29

Thurston Fire Company – Board Oversight (2016M-429)

… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Town of Lisbon – Financial Condition (2012M-202)

… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202

Andes Central School District – Financial Management (2013M-250)

… Background The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The … because the District consistently spent less than what was budgeted. Although District officials used $205,000 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… the preparation and recording of disbursements, and bank reconciliations. The Supervisor allowed the bookkeeper … the approved claim warrants to the checks that cleared the bank. There was no documentation of an annual Board audit of … approved warrants with the checks cleared, as shown on the bank statements, and review the bank reconciliations. …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

North Shore Public Library – Financial Condition (2013M-344)

… River Central School District and all of the Rocky Point Union Free School District and serves …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Smithtown Central School District – Capital Projects (2016M-202)

… of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown … to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they originated from. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202

Massena Central School District – Financial Condition (2016M-21)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear financial and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Village of Monticello – Board Oversight (2016M-337)

… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … any policies or procedures to establish an acceptable number of consecutive estimated readings before an actual … for water meter readings including an acceptable number of estimated reads before other enforcement action is …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the … records and reports. The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the Board to make sound financial decisions. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m

Town of Kent – Procurement and Information Technology (2017M-85)

… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … providers. Develop procedures and controls such as a filter that restricts software installation and access to …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85

Becoming Eligible for a Benefit – Special 20- and 25-Year Plans

… employment. Vesting is automatic; you don’t need to fill out any paperwork or file an application to become vested. …

https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefit

Becoming Eligible for a Benefit – State Police Plan

… benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or …

https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefit

XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… infrastructure assets using the modified approach, the State must: Maintain an asset management system that includes … assets and summarize the results using a measurement scale; Estimate each year the annual amount necessary to … at the condition level established and disclosed by the State; and Document that the assets are being preserved …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assets

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