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Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly … Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through December 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Seneca Falls - Information Technology (2018M-218)
Determine whether the Board established policies and procedures to adequately safeguard information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a system …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeSuffolk County Community College - Information Technology (2018M-130)
… for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written … and have initiated or indicated they planned to initiate corrective action. … Determine whether officials …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Eldred Central School District - Financial Condition (2018M-138)
… the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. … Determine whether energy efficiency …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), … important benefits. This publication explains some of those benefits and services available to you, including: … public employment (death benefits). I am joined by a staff of dedicated professionals in my commitment to helping you …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), … important benefits. This publication explains some of those benefits and services available to you, including: … public employment (death benefits). I am joined by a staff of dedicated professionals in my commitment to helping you …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to … for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the … by not disclosing the referral of a relative who was hired in the Unit. Key Finding Metro-North Railroad officials made …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followTown of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved energy cost … during the scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings … in the current flaring system and implement its plan to reduce the amount of biogas flared. … Ithaca Area …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234