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Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is …

https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District officials did …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

… to Tier 3 members whose employer offers a one-year FAE. The Benefit This coverage provides an additional pension benefit of 1.66 percent of your FAE for each completed year of creditable service beyond 25. … 6 members, the maximum benefit is 61.67 percent of your FAE (a maximum of 32 years). If you are age 55 or older at …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-h

One-Year FAS – Police and Fire Plan

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

https://www.osc.ny.gov/retirement/publications/1512/one-year-fas

One-Year FAS – New Career Plan

https://www.osc.ny.gov/retirement/publications/1515/one-year-fas

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… not be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …

https://www.osc.ny.gov/retirement/publications/1513/one-year-fas

One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… will not be included in your FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …

https://www.osc.ny.gov/retirement/publications/1511/one-year-fas

Tully Central School District – Financial Management (2016M-359)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, adopt and … update a multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359

York Central School District – Online Banking (2016M-295)

… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York … officials were not aware of any agreements regarding online banking. District officials did not develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … unexpended surplus funds is in compliance with Real Property Tax Law statutory limits. Discontinue the practice … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Village of Stamford – Claims Audit (2022M-197)

… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Lynbrook Union Free School District – Special Programs (2016M-45)

… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45