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City of Glens Falls – Financial Condition (2013M-150)
… budgeted general fund appropriations for the 2013 fiscal year are approximately $16.7 million. The City’s budgeted water and sewer fund appropriations for the 2013 fiscal year were approximately $3.2 million and $5.6 million …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board of Directors. The Department reported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. … the Company’s revenues ranged from approximately $77,000 to $99,000 each year and its disbursements totaled $551,402. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Limitations – Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation … if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Police and Fire Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – New Career Plan
… date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the … is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… date of retirement. Tier 2 and 3 If the earnings in any year included in the FAS period exceed the average of the … the calculation of your FAS. Tier 5 If the earnings in any year included in the FAS period exceed the average of the … is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period …
https://www.osc.ny.gov/retirement/publications/1511/limitationsPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Poughkeepsie, in Dutchess County. The District is governed by the Board of Education which comprises five elected … Key Findings The District spent more than $50,000 on a contract with a certified public accountant (CPA) to … without the necessary documentation to support the claim being audited. The District purchased services for web …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… The Department of Health (Department) administers the State's Medicaid program. The Department's eMedNY computer … (intensive) levels of care that should have been based on less costly "alternate" levels of care, which caused …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the … service contracts have reasonable fee structures based on the measurable value of the services provided. … Albany …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of Prattsville – Justice Court (2012M-243)
… internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317City of North Tonawanda – Financial Operations (2012M-203)
… 2011 because none of the fire companies provided the City with advance notice of these events, as required by law. … totaling $41,600 from nine vendors who provided the City with materials and supplies totaling $140,703 in 2011. We … aware of their statutory obligation to provide the Council with advance written notice of their fundraising activities. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is … contractor, who did not take an oath of office and is being paid through a claim voucher rather than through the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Oversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four … New York City Health and Hospitals Corporation Act of 1969 to oversee the provision and delivery of comprehensive health … that all currently employed nurses, regardless of hire date, are fingerprinted so they can be properly monitored for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. Certain fees paid … vehicles reduce the assessable expenses. Key Findings In general, the Department is appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Cherry Valley – Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … Background The Town of Cherry Valley is located in Otsego County. Our Office completed a review of the Town’s … budget review because the Town was categorized as being in "moderate fiscal stress" in a report issued as part of the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Schoharie Counties. The District is governed by the Board of Education which comprises five elected members. The … actual revenues and expenditures. Set limitations on the amount of transfers the Superintendent can make …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232