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Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District is a district corporation of the State, distinct and separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Dutchess County – Financial Condition (2013M-370)
… approximately 297,000 residents, 20 towns, eight villages and two cities, and covers approximately 802 square miles. As of November … $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Hortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … Fire District, which serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, … audit of the Treasurer’s records. Death benefit payouts and grant activities were not included on reports to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… of New York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer County. SANY, which is …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The … terms of the agreement are not met. Implement policies and procedures to ensure that PILOT payments are timely and accurate and take action when payments are not made. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of … has not taken sufficient action to initiate new projects and encourage the creation or expansion of new business, … CIDA has undertaken no new projects since 2012 and the Board has not actively pursued new sources of revenue …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and … the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available … under Article 14. The information in this publication does not apply to you. Throughout this publication, you will … specific information about your benefits, please contact us . © 2012, New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planGreece Public Library – Information Technology (2017M-130)
… 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Genesee County – Purchasing (2015M-241)
… June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … the vendor with the lowest bid price. County officials and employees who were provided with purchase cards did not … their responsibilities, sign the cardholder agreement and adhere to the policy. Perform a thorough audit of …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is … Board has not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationAccounts Payable Advisory No. 23
… go to the Invoice tab, click the ”Withholding” link, and then un-check the “Withholding Applicable” field. … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] … correction. For complete information on processing online and bulkload vouchers that are and are not subject to 1099 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingSpencerport Central School District – Financial Condition (2016M-254)
… is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Town of Waterloo – Financial Management (2022M-7)
… Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board and Supervisor did not effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Mandatory Contributions – Enhanced Reporting
… 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified … . You should maintain a record of a member’s contribution rates with your payroll records until the member retires. … There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… students we identified who were likely Medicaid-eligible and received speech, occupational or physical therapy … analysis. Establish written Medicaid claim procedures and ensure all Medicaid claim documentation requirements are … met. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last … Recommendations File the required annual financial report with OSC within 60 days after the close of the fiscal year. … and reports on an annual basis. Village officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330