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Hortonville Fire Company – Financial Activity (2014M-210)
… Findings The members did not review bank reconciliations or conduct an annual audit of the Treasurer’s records. Death …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Retiring with an Outstanding Loan – State Police Plan
… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you … loan balance at retirement. The approximate reductions are for calendar year 2021. The amount of the reduction changes …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanCost-of-Living Adjustment – Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of age, after a specific number of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… Single Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living … for five or more years. When you die, if you selected an option that pays a lifetime benefit to your beneficiary, and …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living … for five or more years. When you die, if you selected an option that pays a lifetime benefit to your beneficiary, and …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … which it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Saratoga County – County Bridge Maintenance (S9-13-7)
… Record and monitor repairs and maintenance by bridge. … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… sufficient documentation to indicate the amount of money received at each fundraising event and did not always … as maintaining adequate documentation of the amount of money collected at each fundraising event and the source of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mSaratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… the collection of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9 million. … the initial retiree billings based on the estimated bills for the actual premium amounts charged. … South Kortright …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceOgdensburg City School District – Payroll (2016M-250)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March … schools with approximately 1,800 students, is governed by an elected nine-member Board of Education. The District’s … were approximately $12.3 million. Key Finding The payroll clerk controls multiple aspects of the payroll process with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCopiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384