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More About This Retirement Plan – Regional State Park Police Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planGrand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $19 million in fund balance to finance operations, none of which was used. Key … unrestricted fund balance that is not needed and not used to fund District operations. … Elmont Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes … consider revising its procurement policy and procedures to require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … Key Findings The Board does not review each claim to determine if the claims are properly itemized and include … quotes in accordance with the Village’s procurement policy to obtain goods and services at competitive prices. … Village …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the … properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420State Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family … and the maximum weekly employee contribution for coverage to be 0.511% (0.00511) of employees’ weekly wage. The maximum … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseLockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Village of Bloomingburg - Financial Operations (2019M-246)
… adequately oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Randolph – Justice Court Operations (2021M-76)
… that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations … cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76State Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPort Byron Central School District – Network User Accounts (2021M-119)
… District officials did not ensure that the District’s network user account controls were secure. District … to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Comptroller DiNapoli Releases Municipal Audit
… all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditVillage of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period … procurement policy. Village officials and employees failed to obtain quotes in accordance with the Village’s procurement … procurement policy and competitive bid laws are adhered to when purchasing goods or entering public works contracts …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36South Orangetown Central School District – Network User Accounts (2022M-24)
… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials did not: Ensure … all departments. Always review all network user accounts to determine if they are needed Disable 30 of the 3,675 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24