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Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate … general fund budget totaled approximately $613,300 and is funded primarily through property taxes. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialOne-Year FAS – Career Plan
… FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular … your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and noncompensatory …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular … in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and noncompensatory …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular … in your FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working your vacation; … percent will be excluded from the calculation. *For Tier 5 members, the total amount of overtime and noncompensatory …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityGroton Central School District – Financial Management (2014M-288)
Groton Central School District Financial Management 2014M288
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … fund balance included in its budgets. The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationChatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … Clicking on a county displays a summary of its most current sharing arrangement, which is based on our most … Most counties in New York State share some portion of their …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8State Agencies Bulletin No. 1951
… provide agency instructions for processing the 2021 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees … in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2016-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… former Clerk-Treasurer, following a joint investigation for unlawfully waiving her own health insurance premiums. … village’s funds, instead she allegedly used that position for her personal benefit,” said DiNapoli. “This behavior is unacceptable and now Henry is being held accountable for her actions. I thank District Attorney Paul Czajka and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageState Agencies Bulletin No. 1867
… Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are affected: … BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts agencies are …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overview