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Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has not filed … Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … not provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Orange Lake Fire District – Budgeting Practices (2015M-146)
… 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and … over the budgeting process so that proposed budgets are in the required format and contain sufficient and complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Statistical and Information
… Debt (1995) - The 19 page booklet (only available in hard copy) describes the procedures for counties, cities, …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterCUNY Bulletin No. CU-439
… Benefit Transportation Spending Account Program who have a CUNY Pre-Tax Transit Benefit (code 438) biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Police Bulletin No. SP-83
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … of Sergeant. Effective Date(s) Payments are to be made in the employee’s regular paycheck or direct deposit advice … The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … rank of Sergeant. Effective Date Payments are to be made in the employee's regular check for Pay Period 8L/9C dated … The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-69
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments are to be made in the employee's regular check for pay period 6L/7C dated … to the payroll. The lump sum payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-69-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date(s) Payments are to be made in the employee's regular check for pay period 5L/6C dated … Rank of sergeant $200 lump sum payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-178
… in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. … April 19, 2017 Background At the request of the Police Benevolent Association of the New York State Troopers, Inc., … to cancel the deduction, employees may contact the Police Benevolent Association of the New York State Troopers, Inc. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceVillage of Wurtsboro – Financial Operations (2017M-71)
… not segregate the Clerk-Treasurer’s duties over billing, cash receipts and disbursements, or implement compensating … loans from the water fund. Segregate the Clerk-Treasurer’s cash receipt and disbursement duties or provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71St. Lawrence County – Financial Condition (2016M-173)
… or capital plans. The County has not had sufficient cash to pay its bills and other obligations when due, … of RANs and for the long-term management of the County’s cash flow requirements. … St Lawrence County Financial …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Tier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your employer’s …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. … specific information about your benefits, please contact us . © 2012, New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planPort Jervis City School District – Financial Condition (2016M-319)
… 2011-12 through 2015-16, the District’s unrestricted fund balance exceeded statutory limits. Annual fund balance appropriations were not used because budgets … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Accounts Payable Advisory No. 27
… are completed. Contract payments Payment dates specified in contract; if none specified, then date(s) goods are … The GFO also provides information on why Accounting Dates in Accounts Payable may sometimes differ from those recorded in the General Ledger. For more information, see the GFO, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateSodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392