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Walden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate … from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period January 1, … and is responsible for the District’s overall financial management. The District’s budget for the 2014 fiscal year is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… The Town of Conesville is located in Schoharie County and has a population of approximately 730. The Town is … needs. Key Recommendations Develop long-term financial and capital plans to ensure that financial resources are … to set aside funds for identified future expenditures and clearly establish the purpose, planned uses and desired …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period … Findings The Board consistently underestimated revenues and overestimated expenditures in its budgets over the past … percent of its annual budget. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the … Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an elected nine-member Board of Education, operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Nanticoke – Financial Condition Management (2017M-186)
… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. The Village is … five-member Board of Trustees. Key Findings The Board and Village officials did not segregate code enforcement … in a timely manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Greece Central School District – Retiree Health Insurance (2016M-54)
… period July 1, 2014 through July 31, 2015. Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 … Greece Central School District Retiree Health Insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Lansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Chatham Central School District – Financial Condition (2015M-161)
… of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Guilderland – Golf Course Collections (2017M-22)
… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely fashion, and no one independent of the Director …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Eldred Central School District - Financial Condition (2018M-138)
… school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed … with recurring revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for subsidies and loans. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Half Hollow Hills Community Library - Fund Balance (2018M-127)
… of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and … Board of Trustees Board effectively manages the Librarys fund balance …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127State Comptroller DiNapoli Releases Municipal Audit
… or compare it to estimates in project applications. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditState Agencies Bulletin No. 1950
… NYSTRS (86), and ERS (87). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, … Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on … will automatically stop contributions when an employee’s pensionable earnings reach the $250,000 limit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsState Agencies Bulletin No. 1060
… to their home, but will have the refund included in their paycheck. OSC Actions OSC will now process garnishment … in the employee’s regular check and will display on the paycheck stub and direct deposit advice statement. Refunds … that garnishment refunds will be included in their regular paycheck. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsLeaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid … Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absence