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Cost-of-Living Adjustment – Police and Fire Plan
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… audit was to determine whether the County procured goods and services in accordance with its procurement policy and statutory requirements for …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… period July 1, 2015 through July 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna … Sherrill City School District Reserve Funds 2017M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… March 5, 2014. Background The Lumberland Fire Department, Inc. provides fire protection and emergency services to the … Lumberland Fire Department Inc Controls Over Financial Activities 2014M110 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialPortville Central School District – Financial Condition (2013M-384)
… for the period of July 1, 2012 through November 13, 2013. Background The Portville Central School District is … of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Sharon Springs Central School District – Financial Condition (2016M-39)
… July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and … Sharon Springs Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City School District is … vendor to submit records to support the total number of daily route miles used in calculating the District’s annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHuntington Union Free School District – Financial Condition (2015M-356)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools with approximately 4,650 students, is governed by an elected … revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… to examine the Board’s oversight of financial operations and disbursement processes for the period July 1, 2013 … School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 … of the School’s financial records. The Director of Finance and Operations did not properly perform monthly bank …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementLake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Saratoga Springs Public Library – Claims Processing (2014M-351)
… Key Recommendations Ensure that all claims contain the signature of the Director or department heads to indicate …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… totaled $48,200 and disbursements totaled $57,600. Key Findings No one compared the bank statements and canceled check images to the … records to identify the source of each bank deposit. Key Recommendations Compare bank statements and canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015m