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Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… in the written agreement with the banks in which District funds have been deposited. … Hawthorne Cedar Knolls Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … County. The District, which operates three schools with approximately 800 students, is governed by an elected … with appropriated fund balance that will not be used to fund operations. … Oxford Academy and Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6SUNY Bulletin No. SU-173
… 21, 28, 31 and 91 with the exception of employees of the State University Construction Fund Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansReceiving Your Benefit and Filing Your Option Election – Career Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … provides the maximum amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, … if you had selected Cash Refund — Contributions (Option ½) with your estate named as beneficiary. … Career Plan for PFRS …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect … payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionEarly Retirement – Article 14 Benefits
… Your Application for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 days, before the date on which your retirement will occur. … Article 14 information …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementUnion-Endicott Central School District – Financial Management (2016M-100)
… be used. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … fund balance, as appropriate, and use the excess funds in a manner that benefits District resident … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Stamford Central School District – Fund Balances (2016M-106)
… budgets with the appropriation of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… in Erie County. The District, which operates two schools with approximately 160 students, is governed by an appointed … process. The District received reconciled rates, with which it rebills districts and agencies for services, … for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mVillage of Islandia – Procurement (2021M-203)
… of Islandia (Village) officials used a competitive process to procure goods and services. Key Findings When purchasing … methods. $68,087 through 42 credit card purchases with no documented pre-approval by the Mayor or Deputy Mayor, … preserve this documentation. Revise the procurement policy to provide a detailed method for procuring professional …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Copiague Fire District – Procurement (2020M-114)
… report - pdf ] Audit Objective Determine whether Copiague Fire District (District) officials used a competitive process … service providers and ensured that no conflict of interest existed in the procurement process. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… should: Ensure commercial loan denial letters are on file. Ensure businesses are creating and retaining jobs …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Locke – Financial Condition (2020M-111)
… corrective action. Appendix B includes our comment on an issue Town officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… findings in our report. Appendix B includes our comments on issues officials raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79West Seneca Central School District - Community Education (2019M-241)
… Board and District officials provided adequate oversight to help ensure that community education program fees were … officials did not review or reconcile electronic payments with cash receipts records to verify that all amounts were collected and remitted to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241East Islip Union Free School District - Financial Condition Management (2020M-24)
… revenues, expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice … take corrective action. Appendix B contains our comment on an issue raised in the District response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… the general fund and capital projects. Monitor budgets on a monthly basis to ensure that budget line items are not … to take corrective action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229