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Utica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175East Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfSouth Glens Falls Central School District - Fund Balance (2018M-90)
… report - pdf] Audit Objective Determine whether the District accurately reported fund balance and other related … one-time expenditures and needed reserves or to reduce District property taxes. Correct accounting records for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… to audit. The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… by State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police. … also stole from his community,” said DiNapoli. “I thank District Attorney Paul Czajka and the New York State Police … hid public-source income from 19 municipalities and school districts in excess of the statutory limit by …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingHerricks Union Free School District – Overtime (2019M-127)
… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… two years capture income from temporary assistance in the form of expanded unemployment benefits, stimulus payments, … a lifetime. After that, benefits are provided in non-cash form, such as a payment made directly to a landlord or a …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeCost-Saving Ideas: Overtime Planning and Management
… 30 percent of wages paid to highway employees in New York State are for overtime. A written plan to guide the … payroll taxes, workers' compensation premiums, and retirement costs, could increase cost savings an additional … these costs. Fair Labor Standards Act and the New York State Taylor Law In implementing actions relating to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
Determine whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly billed.
https://www.osc.ny.gov/files/local-government/audits/pdf/sullivan-west-2019-196.pdfLetchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Coronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… for. Key Findings The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted … reviewed. During the past two years, the District’s total fund balance increased by nearly $1.66 million, or 43 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police … hid public-source income from 19 municipalities and school districts in excess of the statutory limit by …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageMember & Retiree E-News Archive — 2024
… 2024 Members Now Scheduling In-Person Consultations in Our NYC Office Preparing for Retirement with Confidence Retirees … Security Month NYSLRS and Retirement Security The 3-Legged Stool Approach to Retirement Confidence Compounding: … for Tier 6 Tier 6 Final Average Earnings Based on Highest 3 Years Excluding OT Pay from Tier 6 Contribution Rates May …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Portville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Tri-Valley Central School District - Financial Management (2020M-17)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … reserve were added back to the surplus fund balance, the District’s recalculated surplus balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17City of Yonkers – Budget Review (B6-16-10)
… $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of … the deficit obligations are outstanding. Key Findings The District’s budget request did not include an appropriation …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Former Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… VATTER pled guilty today to wire fraud in connection with state pension benefits before U.S. District Judge Cathy … "Michael Vatter duped the public by stealing $95,000 in retirement funds. But his scam was exposed when our … prosecution. For more information, go to: http://osc.state.ny.us/press/releases/jan16/012016a.htm … Preet Bharara United …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefits