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City of Yonkers – Financial Operations (2017M-119)
… Key Findings The City has repeatedly borrowed without first exhausting prior bond proceeds. The Council has …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Overview – Police and Fire Plan
… and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. The …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. The …
https://www.osc.ny.gov/retirement/publications/1511/overviewHewlett Bay Fire District
… The Board has not adopted policies and procedures for remote access and breach notification. The District does not … IT policy. Establish a policy for controlling remote access and adopt a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOverview – Career Plan
… certain restrictions may apply. Regular salary; Overtime, if earned in the period used in the FAS;* Holiday pay; … and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. The …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… and Longevity payment (maximum of one per FAS year), if earned in the years used in the FAS calculation. The …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … form of termination pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and …
https://www.osc.ny.gov/retirement/publications/1513/overviewState Agencies Bulletin No. 1744
… Purpose To notify agencies of an automatic dues increase and a … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records and … The Treasurer did not always deposit receipts and cash advances in a timely manner. Key Recommendations … adequate supporting documentation. Adopt comprehensive cash receipt and disbursement policies that include provision …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overRensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6City of Newburgh – Budget Review (B6-16-17)
… in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for the period January … production. Inaccurate master meters and customer meters have contributed to the unaccounted-for water. The Town is … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45State Agencies Bulletin No. 1972
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Agencies Bulletin No. 1877
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Vestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 … reserve funds did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology