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Hiring Public Retirees – When Employees Retire
… and after the calendar year in which a retiree turns age 65. Section 212 (RSSL) Under Section 212, there is a … or charter school. For most other retirees under the age of 65, the $35,000 limit is in effect and applies to the …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
Grants and public assistance includes payments to counties cities towns villages school districts private schools and other local government units as well as certain financial assistance to or on behalf of individuals unemployment insurance benefits and nonprofit organizations
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 … year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year … Amani Public Charter School Payroll and Timekeeping 2015M46 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Dunham Public Library – Claims Processing (2015M-15)
… 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of Whitesboro, Oneida … Dunham Public Library Claims Processing 2015M15 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s … of the Albany City School District, is governed by an elected nine-member Board. Budgeted appropriations for … Develop and implement a uniform set of procedures for requesting and monitoring leave time requests …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … Oswego School District Public Library Selected Cash Receipts 2013M397 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Gloversville Public Library – Claims Processing (2014M-81)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Lockport Public Library – Claims Processing (2015M-192)
… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of … Lockport Public Library Claims Processing 2015M192 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Public School Safety – Incident Reporting and Unauthorized Student Departures
… New York City Department of Education (DoE) is the largest school district in the country and serves about 1.1 million … Against Violence in Education Act (SAVE Act) requires public school districts to collect data on violent and … and Disruptive Incident Report (VADIR), that requires each public school in the State to compile records of reportable …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresLongwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309DiNapoli: After-School Provider Misused $194,320 in Public Funds
… unrelated to its programs, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … auditors later determined SED has not corrected the conditions that allowed the inappropriate payments. For …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Saratoga Springs Public Library – Claims Processing (2014M-351)
… through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga … Saratoga Springs Public Library Claims Processing 2014M351 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… waiving fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The … fines. Remove the payroll vendor’s access to the Library’s bank account. Audit and approve claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269North Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Elementary and Secondary Education – 2021 Financial Condition Report
… either fully or in part. Schools have received or are slated to receive $14.7 billion from various federal aid …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-education