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Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… activities to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017. … Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The … or monitored. The Treasurer did not maintain accurate accounting records or prepare and provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Village of Hobart - Board Oversight (2018M-88)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… a fund balance policy. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectWebster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … 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 …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… claims on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… a disaster recovery plan. Library officials did not have a comprehensive hardware inventory. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … corporation established in 1949, providing water supply to approximately 550,000 customers across Western New York. … and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Cost-of-Living Adjustment – State Police Plan
… or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. … be eligible to receive half of the COLA amount you would have received. For more information, visit our Cost-of-Living …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentCUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases … 5/14/09 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 23, 2009. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansNY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… the following statement today after the United State Supreme Court ruled on the Janus v. American Federation of State, …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseTown of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s … and implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a … with the lack of segregation of duties in the disbursement process. … Town of Lincklaen Board Oversight 2017M37 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… was to determine whether the Board ensured that goods and services were purchased in accordance with the Village’s purchasing policy and applicable laws for the period June 1, 2015 through August 1, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $2.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Victor Central School District – Information Technology (2016M-117)
… Wayne County. The District, which operates five buildings on one campus with approximately 4,360 students, is governed … $1 million. Key Findings The Board and District officials have not implemented appropriate IT policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Audit The purpose of our audit was to determine if District officials monitored the District’s financial … February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long … reported on the financial reports did not agree with the accounting records. The Board appropriated more fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionMarion Central School District – Procurement (2022M-3)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Fishers Island Waste Management District -- Purchasing (2015M-292)
… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292