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World Trade Center Presumption – Forest Rangers 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/1864/world-trade-center-presumptionReal Estate Advisory Committee
… reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves … mortgage or real estate investment, the investment will not be presented to the Comptroller and cannot be made by the …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… which is scheduled to lapse. Please refer to the current payroll bulletin on updating PayServ Chartfield Strings for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsSUNY Bulletin No. SU-347
… 2023 Affected Employees: SUNY employees represented by UUP in Bargaining Unit 08 are affected. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseCanandaigua City School District – Procurement (2022M-141)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively … Determine whether Canandaigua City School District District officials competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBriarcliff Manor Union Free School District - Procurement (2020M-173)
… ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive … Determine whether Briarcliff Manor Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Green Tech High Charter School – Payroll (2023M-157)
… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Pine Valley Central School District - Financial Management (2019M-35)
… Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… elected and appointed officials and employees do not have a prohibitive conflict of interest in Town contracts. … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fund balance ranged between 5.9 and 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent … limit. Key Recommendations Discontinue the practice of reducing unrestricted fund balance by making un-budgeted … year-end interfund transfers. Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… counts for all employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage … for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityLowville Academy and Central School District - Claims Audit Process (2019M-154)
… approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the … or invoices. Key Recommendations Ensure that the claims auditor is not directly involved in the purchasing function. … procedures to provide additional guidance on the claims auditor’s responsibilities. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… our audit period. It totaled $11.5 million at the end of 2016-17. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Westfield Academy and Central School District - Financial Management (2018M-67)
… the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m