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Barnard Fire District – Financial Condition (2015M-145)
… of Audit The purpose of our audit was to determine if District officials adequately managed the District’s financial condition and operations for the period … through December 31, 2014. Background The Barnard Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145State Agencies Bulletin No. 1709
… overtime earnings limit for Tier 6 ERS and Tier 6 TRS members for calendar year 2019 is $16,779 Affected … Employees who are Tier 6 members of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 368 of … earnings limit for 2019 of $16,779.00 for Tier 6 ERS and TRS members. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesYates County – County Clerk Cash Receipts (2015M-223)
… receipts in the accounting system under a generic user name. Key Recommendations Establish policies and procedures … signs into the accounting system using a unique user name. …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Village of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … records, it did not identify errors or inaccuracies in the records. Key Recommendations Adopt more realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Village of Ballston Spa - Financial Condition (2017M-256)
… and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Terryville Fire District – Treasurer’s Duties (2017M-136)
… of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136East Meadow Public Library – Claims Auditing (2017M-275)
… totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the adopted procurement and purchasing policy before approving claims for payment. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … provide justification when seeking competition will not be in the best interest of taxpayers. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Saratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258State Agencies Bulletin No. 1620
… in the final average salary of a Tier 6 member of the New York State and Local Employees' Retirement System (ERS) will now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employeesSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The … the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without … reductions; and The Social Security benefit payable. The salary used to compute the special accidental death benefit … salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… Eligibility If you die under circumstances that permit payment of the … death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental … death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without … reductions; and The Social Security benefit payable. The salary used to compute the special accidental death benefit … salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without … reductions; and The Social Security benefit payable. The salary used to compute the special accidental death benefit … salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitBrocton Central School District – Purchasing (2015M-305)
… Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… four fiscal years. Key Recommendations Monitor revenues and expenditures throughout the year and take corrective action when necessary to avoid incurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Fort Edward Union Free School District – Financial Condition (2015M-67)
… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67