Search
Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2014 through March 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany … Village of Altamont Justice Court Operations 2016M199 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Accounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… determine whether the Board provided adequate oversight of cash disbursements for the period January 1, 2013 through … to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did not establish … Stony Creek Volunteer Fire Company Cash Disbursements 2015M188 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate … is located in Albany County and is governed by the Board of Fire Commissioners which consists of five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether … calculated and paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his review of their hours worked and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Operational Advisory No. 24
Fiscal Year End 202425 Important Dates
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… under circumstances that permit payment of the accidental death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this … to your salary, reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… under circumstances that permit payment of the accidental death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this … is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitTown of Webb - Ski Collections (2018M-188)
… passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or procedures for … that did not require payment were not reconciled by ski area officials due to the lack of supporting documentation. …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2014 … by an elected five-member Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in … that all fines and fees were properly collected. The Court did not request the suspension of driver’s licenses by …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… Key Findings Collections were not deposited within 72 hours as required. Court personnel were unaware of the bail … Recommendations Ensure that deposits are made within 72 hours, as required by law. Perform monthly bank reconciliations. Discontinue the use of a signature …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of … Village of Milford Board Oversight 2018M25 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Hartford Central School District – Cafeteria Collections (2018M-10)
… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… in Albany County. The District, which is governed by an elected nine-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246