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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly … did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialEligibility, the Benefit and Filing – Police and Fire Plan
… retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingAccidental Disability – Article 14 Benefits
… the disability is the natural and proximate result of an accident sustained in the performance of duties not caused by … the disability is the natural and proximate result of an accident sustained in the performance of duties not caused by …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available … covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial operations for … 2012 through March 25, 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee … Oakfield Fire Department Apparent Misuse of Funds 2014M187 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Area #6 – Patch Management – Information Technology Governance
… A patch can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is … a GO related program code is used on an SFS transaction, Class is a required field and will result in an error if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classOverview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period … The Treasurer processes and pays certain claims prior to the Board’s audit which are not statutorily authorized for … budgets which did not include the required comparisons to prior years, the detail for non-property tax revenue …
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)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… to the Board. File the Village’s AUD with OSC within 60 days after the close of the fiscal year. Conduct an audit, …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… the documentation. The Board has not established adequate credit card or information technology (IT) policies. The Board has … the procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… services were provided by a therapist who did not have the licensing required to be eligible for Medicaid reimbursement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… 1, 2016 through September 7, 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County … Magee Volunteer Fire Department Inc Financial Activities 2017M294 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestchester County – Budget Review (B18-6-2)
… bargaining agreements (CBAs) have expired and the County faces potential significant increased salary and wage costs …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of unrestricted … balance policy that outlines the level of fund balance to be maintained and use surplus funds to fund one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of … City of Glen Cove Financial Condition Claims Processing and Payroll …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347