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Chemung County Probation Department – Collections and Disbursements (2016M-10)
… of Audit The purpose of our audit was to examine the Probation Department’s collections and disbursements … by an elected 15-member County Legislature. The County’s Probation Department assists in reducing the incidence of … restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a lack …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered … 2016 LOSAP records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District … audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that complete and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – Police and Fire Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – New Career Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasTully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Purpose of Audit The objectives of our audit were to evaluate the District’s financial activities and cellular … of unexpended surplus funds that are not needed to fund District operations. Ensure that the Network Systems … claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularVillage of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari … Board has not adopted a policy for the use of and access to personal, private and sensitive information. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… 1, 2012 through April 30, 2013. Background The County of Albany has approximately 303,000 residents and is governed by … Albany County Department of Weights and Measures Potential …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCarthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45