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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… $282,000 for the sewer fund. Key Findings The Board did not adopt budgets for the sewer fund that provided sufficient … sewer fund borrowed $40,000 from other funds, which has not been repaid and improperly used $30,000 from a repair reserve. The Clerk-Treasurer did not maintain the Village’s accounting records in a complete …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Special Accidental Death Benefit – En-Con Police Officers Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitSpecial Accidental Death Benefit – Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… used to compute the special accidental death benefit will not be less than: The full salary you would have earned in … position, the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… used to compute the special accidental death benefit will not be less than: The full salary you would have earned in … position, the salary that would have been payable to a police superior officer or a fire officer. … new york state and local retirement system nyslrs police and fire retirement system pfrs tier 1 tier 2 tier 3 …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitVI.I Overview – VI. Budgets
… prevents the posting of a transaction when it exceeds the available budget authority. Budgetary control is also … own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent is … at March 31, 2015 remained at current levels even if not fully segregated. Pre-encumbrance functionality will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewCounty of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental financial operations for … and functions are operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and … annually in overtime. The County could save from $44,000 to $177,000 a year depending on the number of additional …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Friendship Central School District –Procurement (2016M-175)
… were $9.3 million. Key Findings The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were made in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Unified Court System Bulletin No. UCS-293
… issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2020 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-andNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… causing lunch participation figures to be inflated and the claiming of reimbursements to which the District is not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… informed of the regulations. District officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Unified Court System Bulletin No. UCS-302
… issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2021 payment. … OCA memorandum for a list of eligible titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-299
… Allowance Payments and provide instructions for payments not processed automatically. Affected Employees NYS Unified … the payment as a result of a disciplinary action is not eligible for the June 2021 payment. OSC Actions OSC will … UBA Amount: See 5/11/2021 OCA Memorandum Control-D Reports Available After Processing After the automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the … Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Village of Pomona – Financial Condition (2015M-272)
… of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … than throughout the year when needed. The Board does not receive audited financial statements in a timely manner. … in a timely manner so that budget lines items are not overexpended. Ensure that the independent auditor …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Town of Coldspring – Town Clerk Operations (2013M-137)
… for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash … activity with the Town’s business. The Board also did not provide adequate oversight of the Clerk or document its … all Town transactions where no other form of receipt is available. Record payee names and amounts in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… State aid is paid in a timely manner. Consider using the available cash resources in the debt service fund to pay for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Lyncourt Union Free School District – Financial Condition (2016M-62)
… three and a half times the statutory limit. The Board has not adopted a multiyear financial plan to allow it to … District residents. Such uses could include, but are not limited to, paying off debt, financing one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62