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Seneca County – Water and Sewer Operations (2017M-4)
… evidence was presented to indicate that an agreement was ever initiated with two of five municipal water and sewer …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Ordinary Death Benefit – Article 14 Benefits
… An ordinary death benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are on the payroll; or While you are … employed during that period. The Benefit Your ordinary death benefit would equal three times your salary raised to …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitBethlehem Central School District – In-School Internet Connectivity S9-22-1
… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Overtime Compensation – Enhanced Reporting
… be paid for additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of … the definition of earnings for the purposes of a member’s pension calculation) and needs to be reported to NYSLRS. This …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was … The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMerrick Union Free School District – Financial Condition (2016M-240)
… 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andCayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls … Account for all software licenses by purchase orders, license agreements or other supporting documentation, which …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key Findings The Board did not establish policies and procedures for cash receipts, cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, … of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Holley Central School District - Procurement (2019M-7)
… Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key … written procurement policy. Ensure purchases are made in accordance with the written procurement policy and procedures and that a competitive process is used. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Accounts Payable Advisory No. 54
… built using the Accounts Payable (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalScio Central School District – Capital Assets (2024M-45)
… of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with the District’s asset … (Board) ensured that the Superintendent and former Administrator complied with the District’s policy, complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Briarcliff Manor Union Free School District - Procurement (2020M-173)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not … found that District officials used a competitive process to procure the goods and services. While District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Hubbardsville Fire District - Board Oversight (2018M-107)
… Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require … Officially establish the capital reserve and obtain voter approval prior to issuing debt. Maintain perpetual …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107World Trade Center Presumption – New Career Plan
… efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1515/world-trade-center-presumption