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LaFayette Central School District - Fixed Assets (2018M-073)
… report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording … Review fixed asset records each year and ensure that they are accurate and up-to-date. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Leaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – New Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absence2022 Financial Condition Report – 2022 Financial Condition Report
… in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal …
https://www.osc.ny.gov/reports/finance/2022-fcrDiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the completion of the Rockland County budget review. Rockland County – …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… [read complete report – pdf] | [read complete 2016 report – pdf] Purpose of … the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ (BOCES) progress, as of August 2022, in implementing our … of Review Based on our limited procedures, BOCES has made progress implementing corrective action. Of the 12 audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… General fund appropriations for the 2014-15 fiscal year total approximately $38 million. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… General fund expenditures for the 2014-15 fiscal year totaled approximately $79.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $12.2 million. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Village of Harriman – Audit Follow Up (2011M-182-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the audit report released in November 2011. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fFallsburg Central School District - Fund Balance Management (2020M-12)
… After adding back unused appropriated fund balances each year, the District’s recalculated surplus fund balance … the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Village of Victory – Audit Follow Up (2010M-35-F)
… of our review was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the … year ended May 31, 2009, were approximately $397,000. Results of Review Based on our limited procedures, it appears …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Belle Terre – Audit of Claims (2013M-87)
… payments are authorized in order to ensure that Village funds are being spent efficiently. Our examination revealed …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… record literacy program revenue in the correct fiscal year. Key Recommendations Properly account for community …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report released in March 2010. Background The City of Rochester is located in …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fWindsor Central School District – Cafeteria Operations (2016M-130)
… management of the school lunch fund for the period July 1, 2014 through February 23, 2016. Background The … Key Recommendations There were no recommendations as a result of this audit. … Windsor Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Unadilla Valley Central School District – Special Education Services (2016M-47)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.6 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016m