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Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company … Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is … of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialHow Contribution Rates Are Determined – What Every Employer Should Know
… pay benefits as they become due using demographic (rates of employee mortality, disability, turnover and retirement) … all current and future benefits (actuarial liabilities). Some of the factors used to determine the value of future … salary and service amounts Probabilities of disability, withdrawal and retirement Life expectancies Inflation for …
https://www.osc.ny.gov/retirement/employers/partnership/how-contribution-rates-are-determinedHomeless Services Housing Needs Assessment (2021-S-23) 180-Day Response
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23-response.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfHomeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District District officials used a competitive process to procure goods and services to achieve the optimal use of District resources
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Wyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… must retire directly from public employment or within a year after separating from service. The additional credit is … credit requirement to retire in a special 20- or 25-year plan. … EnCon Police Officers Plan information for PFRS …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… application. Ensure that GCIDA officials consistently use employee benefits attributed to newly created jobs in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … sufficiently detail deposit slips to identify each deposit’s composition or record cash receipt numbers in the …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashFactors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Generally, the more members there are on an employer’s payroll, the higher the employer’s annual payment is likely … titles rather than attaining a certain age. Rev. 2/23 … What every employer should know about NYSLRS what it means to …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentLimnes Contract Rejection Letter
Comptroller's rejection letter of Department of Transportation (DOT) contract with Whitestone, N.Y.-based Limnes Corp. for $4.7 million for painting bridges.
https://www.osc.ny.gov/files/press/pdf/limnes-contract-rejection.pdfWhat Every Employer Should Know – What Every Employer Should Know
… This presentation provides employers a broad understanding of the Retirement System and what it means to participate as an …
https://www.osc.ny.gov/retirement/employers/partnershipComptroller Authority to Audit Local Development Corporations (LDCs)
… (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations … and certain other government entities. Memo Bill Text Status … Relates to audits by the State Comptroller of …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsComptroller Authority to Audit Local Development Corporations (LDCs)
Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government entities
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionApplying for Previous or Military Service Credit – Regional State Park Police Plan
… To receive credit for any type of previous or military service, send a written request (which must be received before your effective date of retirement) to our Member & Employer Services Bureau. … include as much information as you can about the period of employment for which you are seeking credit. We will …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-creditAccidental Disability – Police and Fire Plan
… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If approved, …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If approved, …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disability