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I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide accounting procedures … of the Budget (DOB) Policies Statewide Vendor File Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationCincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Pine City Fire District No. 1 – Board Oversight (2017M-166)
… July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of the State, distinct and … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Franklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… for 28 remittances totaling $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMore About This Retirement Plan – Forest Rangers Plan
… by the Forest Rangers Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication provides a general …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – En-Con Police Officers Plan
… System.) These benefits are provided by Section 383-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers these plans. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planMore About This Retirement Plan – State University Police Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 … the State of New York, administers these plans. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, …
https://www.osc.ny.gov/retirement/publications/1823/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 … is in Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 … is in Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planVillage of Afton – Board Oversight (2018M-28)
Village of Afton Board Oversight 2018M28
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 … Over 100 user accounts that were no longer needed were not disabled or removed and the Board did not establish policies and procedures regarding breach …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Town of Waterford - Town Clerk Collections (2018M-265)
… Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited … Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and deposited …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … are ensuring they are procuring electricity and natural gas at lowest price …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, which operates one school … Ensure that unrestricted fund balance remains in compliance with the statutory limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016m