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Opinion 90-44
… "for each office or position of employment, the title, the number of persons in the title, [and] the recommended rate of …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Riverhead Central School District – Vendor Master File (2017M-139)
… is already included in the master file before creating a new entry and did not periodically review and update existing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Clifton-Fine Central School District – Financial Condition (2017M-297)
… of our audit was to determine whether the Board and District management developed realistic budgets and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Bradford – Financial Management (2015M-239)
… for funding long-term needs. Ensure a proper audit of all claims, including reviewing supporting documentation. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Riverhead Charter School – Debit Cards (2017M-254)
… was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. 2017. Key … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Concord 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 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Hobart - Board Oversight (2018M-88)
Village of Hobart Board Oversight 2018M88
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt … Use surplus general fund money as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Unified Court System Bulletin No. UCS-184
… Code 550, Boston Mutual Life. Affected Employees Employees in Bargaining Unit G9 represented by The Ninth Judicial … District Court Employees Association and employees in Bargaining Unit SK represented by DC37 Court, County and … Department of Probation Employees Local 1070, employees in Bargaining Unit G9 and SK will now be eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeCost-of-Living Adjustment – State Police Plan
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentTown of Pamelia – Financial Management (2015M-276)
… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. … not award the appropriate number of points to volunteers for participation in department responses and accurately …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Subway Wait Assessment (Follow-Up)
… Wait Assessmen t ( 2014-S-23 ). Background Our prior audit determined that wait assessment performance did not improve during the audit period and that New York City Transit had not developed … additional actions are warranted. Of the five prior audit recommendations, three were partially implemented, one …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followCUNY Bulletin No. CU-277
… Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility … buyout requirements. Key Recommendations Perform a cost-benefit analysis and review the District’s eligibility … by the District’s same health insurance plan through a spouse or parent employed by the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Tuckahoe – Financial Condition (2015M-88)
… The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to … with monthly cash balance reports or cash flow statements and, except for three budget modifications implemented during …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Brighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6