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Henrietta Fire District – Financial Condition (2021M-27)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of … fund balance increased to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of … balance or reserve policies or multiyear financial and capital plans. Key Recommendations Adopt realistic budgets. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27About this Report – 2022 Financial Condition Report
… when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Buffalo United Charter School - Financial Management (2018M-197)
… report - pdf] Audit Objective Determine whether the Board ensured School funds are used in the most effective and … is responsible for the general management and control of the School’s finances. The Board did not have control over …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197CUNY Bulletin No. CU-297
… Purpose To notify agencies of the new dues structure change. Affected Employees Employees in … At the request of DC 37 Local 384, OSC has implemented a new dues structure for employees in Bargaining Unit TH with … Dues (Code 259 ) and Agency Shop Fee (Code 276 ). The new dues structure is as follows: $23.30 for Annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-297-dues-and-agency-shop-fee-structure-change-dc-37-local-384Tuckahoe Common School District - Financial Condition (2018M-191)
… officials ensured that fund balance and restricted funds were reasonable. Key Findings District officials: … officials ensured that fund balance and restricted funds were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s Tuition Assistance Program … TAP costs would be less than $20 million, an increase of less than two percent, if extended to undocumented …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199McLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Chester – Time and Attendance Records (2017M-287)
… implemented adequate policies and procedures over employee time and attendance and leave records for the period January … October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections … tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Leaves of Absence – Career Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Police and Fire Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive service credit for some or …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absence