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Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17CUNY Bulletin No. CU-384
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Broadcast Associate (Full-time & Hourly) $32.00 Effective Date Paychecks dated August 27, 2009 OSC Actions OSC will … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-384-district-council-37-local-375-dues-and-agency-shop-feeVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and disburse any amounts due …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of East Otto - Information Technology (2018M-156)
… complete report - pdf] Audit Objective Determine whether the Board ensures that information technology (IT) assets are … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of East Otto …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Broadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-192016 Financial Condition Report – 2016 Financial Condition Report
… present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2016. After closing deep …
https://www.osc.ny.gov/reports/finance/2016-fcrTier Status – Police and Fire Plan
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusTier Status – Regional State Park Police Plan
… be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1867/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … Basic …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of … Board of Cooperative Educational Services is a public entity serving 18 component school districts which … services to its component school districts, is governed by a nine-member Board of Education elected by the boards of …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesLake Pleasant Central School District – Payroll (2016M-8)
… 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Wynantskill Union Free School District – Payroll (2016M-66)
… District officials established adequate procedures for payroll to ensure employees were accurately paid at their … of this report. … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Tier Status – Career Plan
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – New Career Plan
… be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusPotsdam Central School District – Payroll (2016M-161)
… Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… most nonresident tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures … dates for nonresident students placed at the District to the School Business Executive. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Warwick Valley Central School District - Professional Services (2019M-139)
… The Board should: Review and update the procurement policy to be sure it sets forth the expectations for the procurement … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139