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City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… a population of approximately 3,070. The City is governed by an elected five-member City Commission. For 2016, payroll …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… duties are not adequately segregated and the Board does not provide adequate oversight of the Treasurer. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … $111,000 annually for time spent in the review, approval and manual entry into the financial system of the timesheets … Officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… population of approximately 3,100. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59State Agencies Bulletin No. 1885
… the pensionable overtime earnings (OT) limit for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesStay Informed – Special 20- and 25-Year Plans
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase service credit and apply for retirement. Review your Member Annual Statement …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedWest Valley Central School District – Financial Management (2013M-178)
West Valley Central School District Financial Management 2013M178
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Walden Fire District – Disbursements (2014M-184)
Walden Fire District Disbursements 2014M184
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved abstracts. The Board does …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Madrid-Waddington Central School District – Financial Condition (2015M-347)
… one school with approximately 680 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Town of Oxford – Financial Management (2016M-420)
… 1, 2015 through August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately … Town of Oxford Financial Management 2016M420 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
East Syracuse Minoa Central School District Financial Software Access Rights 2016M41
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… 2014. Background The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsNewark Valley Central School District – Financial Management (2016M
… 1, 2014 through October 13, 2015. Background The Newark Valley Central School District is located in the Towns of … Tompkins County and the Towns of Berkshire, Candor, Newark Valley, Owego and Richford in Tioga County. The District, … Newark Valley Central School District Financial Management 2016M …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… of Hempstead in Nassau County. The District is governed by an elected five-member Board of Education and operates … unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, … comprises seven elected members. There are four schools in operation within the District, with 1,611 students and 330 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Harrisville Central School District – Claims Audit (2016M-215)
… 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County … which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. … being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306