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One-Year FAS – New Career Plan

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

https://www.osc.ny.gov/retirement/publications/1515/one-year-fas

Local Sales Tax Sharing in New York State

… Most counties in New York State share a portion of their local sales tax … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a … more detailed information on local sales tax sharing in New York State, including why counties may or may not share …

https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state

Local Road Conditions in New York State

… federally fundable local roads for every relevant county, city, town, village and borough (see below). Unfortunately, … federally fundable local roads for every relevant county city town village and borough in New York State …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… 2016. Key Recommendations Reconcile the customer accounts to determine which taxpayers overpaid and refund those … Establish and implement compensating controls to oversee the financial responsibilities performed by the … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Town of Frankfort – Justice Court Operations (2022M-16)

… Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … reconciliations and accountabilities. As a result, former Justice Madia had a shortage of $3,593 that originated over … receipts we tested were generally deposited intact, former Justice Madia’s and Justice Bellino’s receipts totaling …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly … the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… complete report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Dryden Central School District – Information Technology (2020M-106)

… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

Determine whether Brighton Fire District District officials ensured that nonpayroll disbursements were appropriately procured properly approved adequately supported and for District purposes

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… annual inventories were not conducted, and we were unable to locate approximately $31,000 in capital assets, which … 130 assets with a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and … approximately $88,000 did not identify the employee to whom the assets were issued. Eight capital assets totaling …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Sweet Home Central School District – Financial Management (2022M-166)

… appropriated $2 . 4 million of fund balance each year and real property taxes were increased by $4.5 million …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Town of Tompkins Fire District – Board Oversight (2023M-33)

… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Chatham Central School District – Financial Management (2023M-11)

… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11

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