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High Falls Water District – Water Fees (2015M-153)
… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Annual Financial Report Filing Deadlines
… period. Villages: Population < 5,000 Fire Districts: All Joint Activities: All Special Purpose Units: All 1 Extension … of the State Comptroller, Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsSchoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s … budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding Although the Board adopted … a plan to use surplus fund balance in a manner that benefits District taxpayers and provides appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial … and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialPublic Safety Overtime
… clarity about public safety overtime, Regulation 315.5 of the New York Codes, Rules and Regulations (NYCRR) has been … determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a … assignment, on or after July 1, 2019 by: Active members of the Police and Fire Retirement System who are engaged in …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeBest Practices – Information Technology Contingency Planning
… to improve their chances of quickly recovering from an IT disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The … with appropriate technical knowledge of the organization’s IT systems and electronic data. It may be necessary to …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development … contracts submitted via the Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Allegany Engine Company Inc Internal Controls Over Financial Activities 2014M176 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. … Key Recommendations Adopt general fund budgets that are structurally balanced, including realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District … Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125City of Watervliet – Financial Condition (2017M-230)
… that were structurally balanced, routinely monitored financial operations and took appropriate action to maintain … basis, and accounting records did not agree with annual financial reports. Key Recommendations The Council and … ensure that the Director maintains accurate and timely financial records. The Director should provide the Council …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s … of which $3.9 million (80 percent) was not used. The Board has not adopted a plan that addresses accumulating and using … reserve to determine whether the amounts reserved are justified, necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. … does not make disbursements unless they are certified by at least two members of the finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… “vested retirement” choice. You can also contact our Call Center to request a benefit projection. To withdraw your … and click “Withdraw My Membership.” You can also apply by mail by submitting a Withdrawal Application (RS5014) . Once …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… your earnings and time worked to NYSLRS. The process for reporting time worked by elected and appointed officials … were worked. In August 2015, this regulation was revised for elected and appointed officials who begin a new or … the revised regulation sets out specific time frames for completing requirements such as your record of activities …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92