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Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water … audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Chenango Valley Central School District -- Budget Review (B19-4-2)
… was to provide an independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The … general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Operational Advisory No. 3
… all individuals who have any Statewide Financial System role allowing him/her to enter or change any chart of account …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderEarly Retirement – Article 14 Benefits
… benefit is reduced by 50 percent of your primary Social Security benefit. This retirement benefit is not … of credited service and a $60,000 FAS Estimated primary Social Security benefit = $12,000 42 percent × $60,000 = … $27,600 At Age 62: $12,000 × 50 percent = $6,000 Primary Social Security Benefit Reduction $27,600 − $6,000 = $21,600 …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementMore About This Retirement Plan – New Career Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… the 2013 fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… claims before payment. The Board did not contract for an independent audit of its 2017 records as required by … vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Ticonderoga – Financial Records and Reports (2015M-301)
… of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, … The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is … The Supervisor’s clerk did not maintain complete, accurate and timely accounting records and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s … and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… resolutions. Key Recommendations Solicit competitive bids or use available State and county contracts for the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… whether Company collections were properly accounted for and deposited timely and intact for the period January 1, 2013 through April 30, … which provides fire protection services to the Village and to part of the Town of Lake George, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department … 1, 2013 through December 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 1585
… To inform agency payroll officers of the new procedure for notifying their employees of a FICA deficiency Affected … Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 1622
… this bulletin may be directed to http://www.nysdcp.com or by calling the Nationwide Helpline …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1622-deferred-compensation-maximum-contribution-limits-calendar-year-2018State Police Bulletin No. SP-77
… SGB SGB Amount: $200.00 $200.00 Eligible Employees on Leave Without Pay are entitled to the payment upon return to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-69
… pay are eligible for payment upon their return to the payroll. The lump sum payment is not included in the … but is included as salary for retirement purposes. Payroll Register and Employee's Paycheck/Advice The earn code SGB will be displayed on the payroll register. The earnings description Sergeant Backup …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-69-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-60
… Begin Date: 01/01/2001 Earnings End Date: 01/01/2001 Earn Code: EMR Amount: amount due Payroll Register and Employee's Check/Advice The earn code EMR will be displayed on the payroll register. The earn code description, Emergency Response will appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-60-2000-2001-emergency-response-payment-employees-represented-policeState Police Bulletin No. SP-56
… pay are eligible for payment upon their return to the payroll. The lump sum payment is not included in the … but is included as salary for retirement purposes. Payroll Register and Employee's Check/Advice The earn code SGB will be displayed on the payroll register. The earnings description Sergeant Backup …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-56-permanent-rank-sergeant-payment-employees-represented-nys-police