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Forestburgh Fire District – Financial Activities (2015M-203)
… audit was to examine the District’s financial activities for the period October 1, 2013 through July 31, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $191,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… the District’s fund balance for the period January 1, 2014 through May 31, 2015. Background The Bovina Fire … District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Conesus Volunteer Fire Department – Financial Controls (2014M-42)
Conesus Volunteer Fire Department Financial Controls 2014M42
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Town of Thompson - Board Oversight (2018M-69)
… if the Board ensured financial transactions were accounted for timely and accurately and leave accrual balances were … disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member … does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp without …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… to the Board and has not filed an annual financial report with OSC since 2008. The Board does not audit the financial … Board and should complete and file the delinquent reports with OSC. The Board should conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… New York State Legislature. Throughout this publication, you will find references to “Sections” and “Articles” that …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Suffolk County Community College - Information Technology (2018M-130)
… and misuse. Key Findings The College has: 824 network user accounts (15 percent) that have not been used within the last six months and do not match current employees. Four network user accounts with unnecessary administrative permissions and 131 …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Eldred Central School District - Financial Condition (2018M-138)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49PayServ
… Request Direct Deposit Delete Reversal Request a Stop Payment Reserve an EMPLID Quick Reference Guides Actions with …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservVillage of Walden – Financial Condition (2017M-255)
… Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Opinion 88-29
… however, holding that the "contract for sale, although in form concerning only the county, by implication also involves …
https://www.osc.ny.gov/legal-opinions/opinion-88-29