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Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The … by an elected seven-member Board of Education, operates two schools with approximately 850 students. Budgeted … of fund balance in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Harpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120East Islip Public Library – Cash Receipts (2017M-223)
… whether Library staff properly collected, recorded and deposited cash receipts for the period July 1, 2015 … did not properly account for attraction tickets purchased and sold. The account clerk performed incompatible financial … cash register receipts or a cash log that indicates when and from whom payment was received, and the form (i.e., cash …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kingston City School District – Fixed Assets (2017M-214)
… to determine whether fixed assets were properly recorded and accounted for during the period July 1, 2016 through June … City School District is located in the City of Kingston and encompasses parts of the Towns of Kingston, Esopus, … Marbletown, New Paltz, Rosendale, Saugerties, Ulster and Woodstock in Ulster County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Town of New Hartford – Procurement (2017M-149)
… officials used competitive methods when procuring goods and services for the period January 1, 2015 through December … The Town of New Hartford is located in Oneida County and has a population of approximately 22,100. The Town is … with procurement policy requirements for obtaining quotes and documenting emergency and sole source determinations for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The … did not maintain accurate accounting records or prepare and provide the Board with monthly financial reports. Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. Budgeted …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials … balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mCost-of-Living Adjustment – Police and Fire Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed the proper procurement procedures … purchased the equipment through the formal, competitive process DOH is required to follow under New York State …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incFinancial Data: What is the general schedule/cycle of data availability?
… a class is completed, LGSA compiles financial tables for each class. Fiscal year end dates generally drive the … the fiscal year of the data. However, data is available for individual localities as they are filed (in preliminary …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityUnified Court System Bulletin No. UCS-23
… field. Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel the deduction. Tab to the Deduction Calculation Routine field. Click on the drop down arrow and select Flat Amount. Tab to Flat/Addl amount and enter the deduction amount. Save …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtCost-of-Living Adjustment – Career Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject … will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject … will begin receiving cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims processing for the … December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Selected Financial Management Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 19 recommendations included in our initial report, Selected Financial Management … Among the weaknesses identified, the Trust did not: maximize the amount of revenues from certain tenants; …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-follow