Search
Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… individual localities as they are filed (in preliminary form) and reviewed. … Financial Data What is the general …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The … if they did not meet their projected goals. The Agency does not have a process for taking action when businesses … recover financial benefits, as appropriate, if a business does not meet job creation or retention expectations or if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 … Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Erie County Water Authority – Information Technology (2018M-9)
… environment against unauthorized use, access and loss for the period January 1, 2016 through October 6, 2017. … and ensure that accounts are periodically reviewed for necessity and appropriateness. Review the Internet usage …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. Background … has approximately 1,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $21.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Kingston City School District – Fixed Assets (2017M-214)
… of Audit The purpose of our audit was to determine whether fixed assets were properly recorded and accounted for during … as District property. New assets were not added to the inventory list. The contractor-generated asset list did not correspond to the District’s Information …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mState Agencies Bulletin No. 779
… Veterans annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' … equal to the annual percentage increase, if any, for compensation and pension benefits administered by the … of Pay Rate Chg/SAC (Mass Salary Increase) will be used for all rows. OSC will also update any subsequent rows as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseMore About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS members employed by the City of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planDivision of Housing and Community Renewal Bulletin No. DH-43
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to … an employee’s annual salary, Pay Basis Code and percentage of time worked. OSC will automatically apply the increase as … $24.55 $48, 001 and above $25.20 $25.50 A single amount of $22.70 will be deducted for all employees with a Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-36
… $24.50 $25.20 A single amount of $22.40 will be deducted for all employees with a Pay Basis Code of HRY . Agency … worked. Exception: The Dues or Agency Shop Fee deduction for employees on Sick Leave at Half Pay should not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-13
… $38,001 to $48,000 $21.40 $48,001 and above $22.35 For employees with a Pay Basis Code of HRY , the deduction is $19.55. For Annual salaried employees working part-time , the Dues or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-13-district-council-37-local-1359-division-housing-andWells Central School District – Financial Condition Management (2017M-70)
… the statutory limit by 11.1 percentage points as of June 30, 2016. Key Recommendations Adopt realistic annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70