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Town of Perth – Conflict of Interest (2024M-142)
… repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict of … The Supervisor stated he approved the claim because the repair work was completed so the Town had an obligation to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… costs associated with GLWD operations or the associated funding sources to taxpayers. Develop, adopt and periodically … our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and to … within the District’s network and public website for the period January 1, 2013 through October 15, 2014. Background … the District routinely overspent its budget for the period 2011 through 2013. The Board improperly transferred to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate … established written policies or procedures for granting, changing and terminating access rights to the District’s … Develop policies and written procedures for granting, changing and terminating access rights to the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District … approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be … you must retire directly from public employment or within a year after separating from service. The additional service … credit can’t be used to reach the five years. Qualify for a better retirement benefit calculation. For example, if your …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If you … must be reported to us. Under Internal Revenue Code Section 414(h), effective October 1, 2013, your required 3 …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local … districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the … data to compute the tax cap; and establishing requirements for reserves of excess funds. For more information, see …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related … Determine extent of implementation of 6 recommendations included in our intl report Forensic …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followApalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… overall financial management and safeguarding of Program resources. The Program serves approximately 110 children and … transactions. The Director does not always provide a record detailing the dates of collections, the payees’ names …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… period July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… of our audit was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April … The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is governed by … Director did not develop procedures to segregate cash receipt duties or provide adequate oversight of the cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… have not developed written procedures documenting the type of records to be maintained or guidelines for using, … Develop and implement written policies documenting the type of leave records to be maintained and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Morris Central School District – Financial Operations (2015M-251)
Morris Central School District Financial Operations 2015M251
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. … budget to fund the retirement contributions. Develop a plan to use excess unexpended surplus funds in a way that benefits District taxpayers such as reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have … compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 … record for each property after the enforcement mortgage has been discharged. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
Commack Union Free School District Financial Condition and Fuel Inventory 2015M90
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory