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Performance of Duty Disability – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disabilityWest Niles Fire Company – Financial Activities (2017M-205)
… July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Montauk Union Free School District – Information Technology (2022M-137)
… the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … Internet use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Opinion 95-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityCity of Yonkers – Budget Review (B6-15-15)
… in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is … City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Beacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Richmondville – Disbursements (2012M-178)
… made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … that someone outside of the payroll process verifies that all employees are paid at documented Board-approved pay rates … the Clerk-Treasurer and her two Deputies cannot perform all functions within the financial software for non-payroll …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178State Agencies Bulletin No. 1899
… reason are affected. Background The Statewide Financial System will be unavailable for use due to fiscal year end … period has ended. Agency Actions Agencies must ensure employee direct deposit account changes and updates are completed as soon as possible. If an employee notifies the payroll office of a direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… of our audit was to review the Village’s procurement and cash receipts practices for the period June 1, 2012 … is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is … the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Irvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy does not address computer users who do not use the District’s computers for instructional … the District’s acceptable use policy to address users who do not use computers for instructional purposes and to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Applying for Previous or Military Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditState Agencies Bulletin No. 297
… part-time, goes on sick leave at half pay, or changes to full time. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Long Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90