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Fine Fire District – Board Oversight (2023M-81)
… – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored financial activity … records and reports were maintained. Key Findings District officials did not adequately monitor financial … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Hewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtPayroll Improvement Project Bulletin No. PIP-011
… the upgrade including changes to the navigation and page for maintaining employees’ enrollment in the Optional … PayServ 9.2 changes are effective at Go Live, scheduled for March 15, 2021. Affected Employees PayServ users entering … or VDC plans, or entering or reviewing 403(b) deductions for employees are impacted. Affected Records All active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery plan. Sensitive IT control weaknesses … personnel who use IT resources, including the importance of physical security and protection of personal, private, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Freeport Union Free School District – IT Asset Management (S9-22-10)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10North Warren Central School District – Financial Condition Management (2017M-197)
… 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has … 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
… year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Forest Rangers Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive service credit for your … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1864/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… year after separating from service. The additional credit is determined by dividing your total unused, unpaid sick …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jAccounts Payable Advisory No. 64
… was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The … the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksArlington Central School District – Network User Accounts (2021M-110)
… accounts, 27 employee accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Becoming Eligible for a Benefit – En-Con Police Officers Plan
… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… 25 years of SUNY police service, or you may qualify for a service retirement if you reach age 60 before having … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitBolton Central School District - Fund Balance Management (2018M-249)
… complete report - pdf] Audit Objective Determine whether District officials effectively managed general fund balance. … reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village of … Granville Hook and Ladder Volunteer Fire Company Financial Operations 2017M105 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash … District in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 … through May 31, 2013. Background The Rensselaer County Water Authority, which is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Unified Court System Bulletin No. UCS-163
… the Laws of 2008 that implemented agreements between the State of New York and various negotiating units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-and