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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Town of Dayton – Financial Condition (2013M-90)
… The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … five-member Town Board comprised of the Town Supervisor and four council members. Budgeted appropriations for the … As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90North Salem Central School District – Time and Attendance (2016M-209)
… approximately $40.8 million. Key Findings The Board did not establish policies and formal written procedures over … work time was accurately accounted for. District officials did not segregate duties in the time and attendance software, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209State Agencies Bulletin No. 1885
… the OT cap increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index of the previous year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesMassapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately … The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village of Massapequa Park and part of the hamlet of Massapequa. It …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … in accordance with statute. Provide guidance relating to the best value method as an alternative for awarding …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Homer Central School District – Financial Condition (2013M-306)
… fiscal year are $39 million. Key Findings The Board did not ensure budget estimates were reasonable. Over the … in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Greenville Fire District – Capital Reserve (2014M-64)
… had intended to use the reserve to purchase a truck but did not due to a public petition against the purchase. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s financial activities were adequate for the period January 1, 2016 through December 31, 2016. … did not remit tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s annual rate of inflation (never less …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Schaghticoke – Water Operations (2016M-390)
… The Board did not approve water billings and customer account adjustments. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390State Agencies Bulletin No. 1978
… notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In … the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement plans, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedVillage of Fort Ann – Financial Condition (2014M-197)
… through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … Village officials did not develop policies and procedures to govern budgeting practices or a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165State Agencies Bulletin No. 1883
… Purpose The purpose of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61