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Opinion 92-23
… (cf. Matter of County of Monroe , supra ). August 17, 1992 Michael F. Ingham, Esq., Attorney at Law Jericho Water …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Copiague Fire District – Procurement (2020M-114)
… or abstain or recuse himself from approving claims and warrants. The District has been contracting with the company …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Manorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117West Buffalo Charter School - Payroll (2018M-72)
West Buffalo Charter School - Payroll (2018M-72)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-west-buffalo-charter.pdfRiverhead Charter School – Debit Cards (2017M-254)
Riverhead Charter School – Debit Cards (2017M-254)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-riverhead-charter.pdfHealth Sciences Charter School – Procurement (2013M-211)
Health Sciences Charter School – Procurement (2013M-211)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-health-sciences-charter.pdfAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfMultiyear Financial Planning Spreadsheet for School Districts
Multiyear Financial Planning Spreadsheet for School Districts
https://www.osc.ny.gov/files/local-government/resources/excel/multiyear-financial-planning-schools.xlsSouth Buffalo Charter School – Employee Compensation (2018M-1)
South Buffalo Charter School – Employee Compensation (2018M-1)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-south-buffalo-charter.pdfState Agencies Bulletin No. 2185
… $23,000 for calendar year 2024. An additional deferment is available to employees age 50 and over. These employees may … limit of $30,500 in 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees … limit automatically applied. If an employee chooses to not contribute the maximum amount for employees over age 50, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2091
… 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuit 703 CUNY After Tax 403(b) Plan SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1976
… for calendar year 2022. An additional deferment is available to employees age 50 and over. These employees may … limit of $27,000 in 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees … limit automatically applied. If employee chooses to not contribute the maximum amount for employees over age 50, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBlock Institute School – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal Reports (CFRs) were properly … WSSC according to rates set by SED. These rates are based on financial information WSSC presents in an annual CFR filed … reimbursed WSSC for the personal expenses, he should not have used WSSC funds for such expenses in the first instance. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Richland Fire District – Board Oversight (2016M-374)
… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Selkirk Fire District – Procurement of Professional Services (2021M-55)
… not provide documentation that they used other methods to assess the accountability, reliability, responsibility, … and have initiated or indicated they planned to initiate corrective action. … Determine whether Selkirk …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… - pdf] Audit Objective Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60