Search
Selected 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-followBolton Fire District – Credit Cards (2017M-180)
… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected … to individual receipts. The District incurred $116 in late fees and $112 in finance charges. Key Recommendations …
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)
… The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are $173,075. Key …
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)
… 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)
… properly collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected …
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)
… of the Towns of Kingston, Esopus, Hurley, Marbletown, New Paltz, Rosendale, Saugerties, Ulster and Woodstock in … Key Findings Assets were not tagged as District property. New assets were not added to the inventory list. The … affixed identifying them as District property. Ensure that new assets are added to the inventory software. Review and …
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 … 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a …
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 – 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 – 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 – 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-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-adjustmentShoreham-Wading River Central School District – Financial Management (2017M-75)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … with approximately 2,250 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39