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Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Mexico Academy Central School District – Procurement (2023M-75)
… complete report – pdf] Audit Objective Determine whether Mexico Academy Central School District (District) officials … audit mexico school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly … approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … audit clarendon fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Greig – Long-Term Planning (2023M-13)
… Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish … the Board lacks important tools to project current and future operating and capital needs and has not outlined its …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Saratoga County Probation Department – Restitution Payments (S9-20-12)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Franklin County Probation Department – Restitution Payments (S9-20-13)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not … capital investment information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop procedures to ensure current employment information provided in project …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringManorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Baldwinsville Central School District – Fuel Inventory (2022M-106)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectEast Islip Union Free School District - Financial Condition Management (2020M-24)
… and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The District’s general fund … points. Key Recommendations Review the District’s financial plan to maintain an unassigned fund balance at a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTier 6 Defined Contribution Plan Option
… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionOrdinary Death Benefit – Article 14 Benefits
… payroll; or While you are on an authorized medical leave for up to two years (which may be extended for an additional two years); or While you are receiving … Workers’ Compensation or other employer-funded benefits for up to two years (which may be extended for an additional …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … Agencies should collect and record the email address and phone number for a vendors Primary Contact …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling $102,494, as required by the … cash disbursements were properly supported audited and for valid purposes …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253