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Division of Housing and Community Renewal Bulletin No. DH-6
… Purpose To explain an automatic dues and agency shop fee increase. Affected … dues (code224) and agency shop fee (code 230) are based on an employee's annual salary, pay basis code, and percentage … to change the employee's dues or agency shop fee when an employee changes percentage of time worked. EXCEPTION: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-6-dues-and-agency-shop-fee-increase-district-council-37Division of Housing and Community Renewal Bulletin No. DH-9
… Purpose To explain an automatic dues and agency shop fee increase. Affected … (code 224) and Agency Shop Fee (code 230) are based on an employee's Annual Salary, Pay Basis Code and Percentage of … to change the employee's Dues or Agency Shop Fee when an employee changes percentage of time worked. Exception: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-9-dues-and-agency-shop-fee-increase-district-council-37More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire … are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planDivision of Housing and Community Renewal Bulletin No. DH-13
… $38,001 to $48,000 $21.40 $48,001 and above $22.35 For employees with a Pay Basis Code of HRY , the deduction is $19.55. For Annual salaried employees working part-time , the Dues or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-13-district-council-37-local-1359-division-housing-andGenesee County – Purchasing (2015M-241)
… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … to the policy. Perform a thorough audit of purchasing card activity to determine if County policies are being …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
Financial Data What is the general schedulecycle of data availability
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … their projected goals. The Agency does not have a process for taking action when businesses fail to make PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… report - pdf] Audit Objective Determine whether the Town’s financial operations are transparent to the Board and … condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Accounts Payable Advisory No. 50
… An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for … should submit vouchers to the SFS at the gross amount of the invoice, along with the Invoice Received Date and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsHancock Fire Department - Financial Operations (2018M-236)
Determine whether officials ensured collections were deposited and disbursements were proper
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236South Glens Falls Central School District - Fund Balance (2018M-90)
… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and