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Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeVillage of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Schenevus Central School District - Financial Condition (2018M-83)
… funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials … Board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… audit of the Treasurer’s books and records, as required by law. Key Recommendations Strengthen the control environment by developing, adopting and implementing written policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… - pdf] Audit Objective Determine whether Laurens Central School District (District) officials: Effectively managed … operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced … identify potential efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of McDonough – Financial Operations (2017M-120)
Town of McDonough Financial Operations 2017M120
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… to payment. Ensure no claims, other than those allowed by Law, are paid prior to the claims auditor’s audit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Wainscott Common School District - Financial Condition (2018M-237)
… officials effectively managed general fund balances. Key Findings Unrestricted fund balance totaled approximately … exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The District’s budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… policies and unnecessary waste. Save approximately $4,700 by purchasing items from government contracts and using the … Key Recommendations Promote the proper use of credit cards by developing adequate policies and procedures. Monitor …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to … service, but you have not retired, and you die less than one year after leaving public employment, your beneficiary … you were otherwise gainfully employed. If you die within one year of leaving your public employer, but were gainfully …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of retirement. Out-of-Service Death Benefit If you are a …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsRoosevelt Fire District – Fire Station Project (2015M-163)
… January 1, 2014 through March 13, 2015. Background The Roosevelt Fire District is a district corporation of the … that the Board does not need to solicit multiple quotes when procuring professional services. The Board did not enter into written agreements with four contractors …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. … has not adopted an investment policy, which is required by State General Municipal Law. The Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three … that all transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates … are correctly calculated and remained eligible. Village of New Hempstead – Clerk-Treasurer’s Duties (Rockland County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the … adequate oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. … by a Board consisting of four officers, is located in Chenango County and provides fire protection services to … of the Treasurer’s records. The Board did not adopt a code of ethics to provide standards of conduct for Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Agencies Bulletin No. 1534
… 2010. This amount increases each calendar year thereafter by three percent. The overtime earnings limit for 2017, 2018, and 2019 have been calculated by the New York State and Local Retirement System. Affected … year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2017 $18,448.11 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… 2010. This amount increases each calendar year thereafter by three percent. The overtime earnings limit for 2016, 2017, and 2018 have been calculated by the New York State and Local Retirement System. Affected … year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2016 $17,910.78 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesGreenville Fire District – Investment Program (2023M-106)
… money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit … options. Key Recommendations Develop written procedures for the investment program’s operation consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106