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Gardiner Fire District – Length of Service Award Program (2013M-265)
… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected … LOSAP Point System is inconsistent with General Municipal Law. The Board did not implement standards and procedures to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Village of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
Town of Avoca Financial Management and Town Clerk Operations 2017M131
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Mechanicville City School District – Financial Condition (2017M-93)
… adopting realistic budgets and if it kept the unrestricted fund balance within statutory limits for the period July 1, … District officials did not develop multiyear financial and capital plans that would define how unrestricted fund balance … budget. Develop comprehensive multiyear financial and capital plans. Ensure that the amount of fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Operational Advisory No. 18
… check to the State to reimburse the State for monies paid via a Single Payment Vendor ID. 0RAE000000 (should now use … issued from CAS. A State employee returns monies issued via SFS because the employee was not entitled to the monies. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSpecial Accidental Death Benefit – New Career Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. For payments made … the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitAnnual Financial Report Filing Deadlines
… CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to [email protected] …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSeized Assets Program (Follow-Up)
… the proceeds from a criminal activity, or were purchased with the proceeds of a criminal activity. As of October 2017, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138State Agencies Bulletin No. 1754
… Employer Help Desk at [email protected] or by phone at (844) 619-9614. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityPlanning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] … Book New York - Local Government Data Search Includes Real Property Tax Cap, Constitutional Tax Limit, debt and … Capital Planning Tool [.xls] Capital Asset, Inventory and Property Records Sample Inventory and Property Record Forms …
https://www.osc.ny.gov/local-government/resources/planning-resourcesBrighton Central School District – Separation Payments (2016M-119)
… employees and District officials to ensure that separation calculations were reviewed, approved, accurately calculated … did not review or approve any of the separation payment calculations before payment was made. Key Recommendations … written procedures to govern separation payments to ensure calculations are formally documented, adequately supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… audit was to evaluate the District's financial management for the period July 1, 2012 through April 15, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … five-member Board of Education, operates 11 schools with approximately 6,300 students. Budgeted appropriations … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Evans – Employee Benefits (2024M-53)
… opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … Town’s employee benefits practices. Town officials agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… filed against Crowdstrike, its chief executive officer and chief financial officer, centers on false statements made … up to the July 19, 2024, worldwide IT outage caused by the Austin, Texas-based company’s failed software updates and resulting plummet in share value. “Crowdstrike misled …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitLyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … the same period ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87