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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… or surplus district money. Expenditures are subject to notice and a public hearing (except in an emergency, when other requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsSubmitting Final Payment and Service Information – When Employees Retire
… receive additional service credit for unused, unpaid sick leave. For employees who filed for a service retirement … submit final payment and service information using the Accrued Payments and Leave Credits page in Retirement Online . NYSLRS will not accept …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Forestville – Water Fund (2012M-207)
… of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls over … consists of a Mayor and four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled … Board authorized substantial improvements to the Village’s water system and obtained funding for the project from the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available … 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) … Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 are covered …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … supporting documentation. Ensure that credit card payments are made timely to avoid late fees and finance charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton County and the Town of Manheim in Herkimer County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsCuba-Rushford Central School District – Financial Management (2015M-125)
CubaRushford Central School District Financial Management 2015M125
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Town of Greene – Budget Practices (2016M-409)
… the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds … 1, 2015 through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is … Town of Chester Justice Court Operations and Credit Card and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeVillage of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit the … Calculate the Town’s annual property tax cap limit in a timely manner and ensure the Town submits the property tax cap filing to OSC in a timely manner. Annually audit the records …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… is governed by the Board of Education which comprises five elected members. During 2011-12, the District’s … management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor … activities, including procedures for record keeping, closing out inactive clubs and disposing of the related …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… fund, $1.1 million for the highway fund, $141,000 for the water districts (six) and $16,000 for the sewer districts … of unexpended surplus funds in the general fund and the water and sewer districts that resulted from unrealistic … the Highway Superintendent did not review any fuel usage reports generated daily from the new computerized fuel system …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Software Video games or other entertainment played on a personal computer. 51062 Content Authoring/Editing … 55180 Boilers Boiler maintenance, installation and set-up, repair or operation services. 55181 Custodial Payments to … 51031 Computer Servers Purchase of a computer or computer appliance intended for hosting software applications in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service