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Bolton Fire District – Credit Cards (2017M-180)
… for 2017 total $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 … is intact prior to approving these claims for payment. Reconcile credit card statements to itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Village of Candor – Fund Balance (2017M-148)
… May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. … Although fund balance declined by $117,000 (35 percent) in 2016-17, the balance as of May 31, 2017 was $213,000, or …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… 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 … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. … …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated … that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds …
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)
… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … for all collections. Library staff did not properly account for attraction tickets purchased and sold. The … press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …
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)
… Purpose of Audit The purpose of our audit was to determine whether fixed assets were properly recorded and … not tagged as District property. New assets were not added to the inventory list. The contractor-generated asset list did not correspond to the District’s Information Technology (IT) Department’s …
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)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …
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)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
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)
… 1, 2015 through March 22, 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in … are used for appropriate Authority purposes and that all bills and invoices are reviewed and approved in a proper …
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)
… North Warren Central School District is located in Warren and Essex counties. The District has approximately 520 … statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key … annual budgets based on historical or other known trends and use appropriated fund balance to fund operations. Use …
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
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … (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 …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … older and retired for ten or more years (generally applies to members in special plans that allow for retirement, …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentMaximus, Inc.
… Maximus, Inc. (Maximus) to purchase approximately $170,000 in printing and copying equipment. Background DOH added $435 million in contract amendments for services outside the scope of the … of the contract to August 19, 2017. This is the fourth in a series of letters related to this contract. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incFinancial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityUnified Court System Bulletin No. UCS-23
… the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York State Court Clerk … Employees Employees in Bargaining Unit S9 are now eligible for this deduction Effective Date Immediately Instructions for Submitting a Transaction Open the Gen Deduction CD …
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
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of the …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … (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 …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… annual rate of inflation, but never less than 1 percent or more than 3 percent of your benefit. The adjustment … percentage is applied only to the first $18,000 of your Single Life Allowance, even if you selected a different … cost-of-living adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustment