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State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Sullivan County – Time and Attendance (2017M-55)
… The purpose of our audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. Background Sullivan County is located in the southeastern part of New York State … 77,500. The District is governed by an elected nine-member County Legislature. Appropriations for personal services for …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialWalden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Chatham Central School District – Financial Condition (2015M-161)
… a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when … Recommendations Adopt realistic appropriations estimates in the District’s budgets. Develop comprehensive policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, … operates two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Lake Placid Central School District – Claims Auditing (2016M-84)
… July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Greece Central School District – Retiree Health Insurance (2016M-54)
… retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee information. Key … health insurance coverage. Obtain health insurance vendor invoices and compare enrollees to District records to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Southampton Union Free School District – Special Education Claims Processing (2016M-200)
Southampton Union Free School District Special Education Claims Processing 2016M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead … Lakeview Public Library Tuition Reimbursement and Procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and track the type of revenues the State receives. The product code field can also be used in conjunction with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewGreenlawn Water District – Accounting Records (2015M-231)
Greenlawn Water District Accounting Records 2015M231
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… entry listed on an official’s record of activities (ROA) to determine whether the entries are appropriate. The board must exclude any duties that are not work-related from the calculation of the average … of days worked per month. Below are examples of activities that may appear on an ROA. If you have questions about …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mState Comptroller DiNapoli Releases School District Audits
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsFull- and Part-Time Service Credit – State Police Plan
… service credit equals the total time worked from your date of membership to the day you leave paid employment. Part-Time Employment For Tier 2, 5 and 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 days or annual earnings …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… Full-Time Employment If you join PFRS on the day you begin employment with a … the date you leave paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditWest Niles Fire Company – Financial Activities (2017M-205)
… Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Divorce – Article 14 Benefits
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1515/divorce