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XIV.15 Updating Agency Contacts – XIV. Special Procedures
… Local Assistance – quarterly Patient/Client Revenues (only selected agencies) – quarterly Pollution Remediation – …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsComptroller DiNapoli Releases Municipal Audits
… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1962
… if the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1875
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andClaryville Fire District – Budgeting Practices (2014M-59)
… The District does not have a written capital plan, with an equipment replacement schedule, to help determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… through October 22, 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, Vice President, … Financial Secretary, Treasurer and Chaplain. The Company’s expenditures for the audit period were … Circleville Fire Company Selected Financial Activities 2013M391 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mGreenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Otsego County – Cost of Temporary Housing (2015M-97)
… The County is governed by an elected 14-member Board of Representatives. The County’s Department of Social Services …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Town of Manchester - Board Oversight and Information Technology (2018M-39)
… recovery and backups, and has not provided IT security awareness training. Key Recommendations Discontinue … IT policies and procedures and provide IT security awareness training. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… financial operations. Adequately monitored the Treasurer’s books and records to ensure the timely submission of required … reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations … District’s financial operations. Review the Treasurer’s books and records and ensure that all required reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. Background The Town of Islip Industrial Development … which comprises five Town of Islip Board members. During 2013, the Agency reported 89 projects with active agreements, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTown of Canaan – Board Oversight (2017M-183)
… all tax collections to the Supervisor at least once each week. Annually audit, or retain an independent auditor to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under … by an 11-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Town of Dannemora – Part-Town Activities (2017M-215)
… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period … not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Washingtonville Central School District – Financial Condition (2017M-129)
… is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual … receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentNorwich City School District - Fund Balance Management (2018M-198)
… fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund … Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Sullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. … Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041