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Town of Lincoln – Financial Management (2013M-245)
… five-year period. The plan should be monitored and updated on an ongoing basis. Audit or engage an independent auditor …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of … Village of Unadilla Budgeting 2013M143 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… by comparing recorded liabilities to available cash on a monthly basis. Consult with the Town’s legal counsel and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150CUNY Bulletin No. CU-724
… on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, Deduction Code 897. Affected Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will begin in paychecks dated … CUNY Bulletin No CU724 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of Caledonia – Financial Management (2013M-363)
… Board did not establish sufficient controls over payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or leave time … available and necessary to fund operations. Provide the individual Board members with interim detailed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Delaware County – Court and Trust Funds (2022-C&T-2)
… for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County Clerk and Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Long Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. … to ensure the safety and security of all residents. Shelter providers can use their own security employees, …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersThe 80/20 Housing Program
… Renewal (HCR) is an umbrella entity consisting of all the State’s major housing and community renewal agencies … create and preserve high-quality, affordable, multifamily rental housing. Its 80/20 Program (Program) provides … estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programOversight of the Home Delivered Meals Program
… for the Aging (DFTA) effectively oversees the provision of home delivered meals. The audit covered the period from July … we reviewed documentation related to DFTA’s new Home Delivered Meals program contracts awarded in January … who have difficulty preparing meals may be eligible for home delivered meals. The federal Older Americans Act …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programCity of Glens Falls – Financial Condition (2013M-150)
… City officials are aware of the low level of fund balance in the general fund and the declining balances in the …
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 Department’s financial … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over cash receipts …
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)
… and document bank reconciliations, file the report on foreign fire insurance tax moneys annually and provide the …
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)
… January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization … incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, has approximately 40 members. The Company is governed …
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 … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS … refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from …
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 … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS … refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the … immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS … refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from …
https://www.osc.ny.gov/retirement/publications/1515/limitations