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Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Nanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Elmira Heights Central School District – Financial Condition (2014M-76)
… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Garrison Union Free School District – Financial Condition (2016M-108)
… 10, 2015. Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates one school with approximately 300 students, is governed by an … Garrison Union Free School District Financial Condition 2016M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Westhill Central School District – Procurement (2016M-182)
… to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Wheelerville Union Free School District – Fund Balance (2016M-9)
… Background The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The … which operates one school with approximately 145 students, is governed by an elected five-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… programs, however, are subject to the interest provisions of CMIA. This distinction can be better understood by consulting the CMIA regulations. Subpart A of the regulations deals with the larger federal programs … federal program agency fails to comply with the provisions of Subpart B, (205.3-c), the Treasury Department may decide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaCUNY Bulletin No. CU-843
… 2023 Raise OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between … 05/17/2023. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between … 01/24/2024. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andTown of Harmony – Justice Court (2014M-004)
… operations for the period January 1, 2012 through December 24, 2013. Background The Town of Harmony is located … Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions were found. … financial operations for the period January 1 2012 through December 24 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followControls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … over the cash advance accounts it oversees to ensure the money is p …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not … and District officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of … budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably … increased only 0.5 percent for the first six months of 2015, with many counties seeing a decline in their … grew by $91 million, or 2.7 percent in the first half of 2015, accounting for a substantial part of local sales tax …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015DiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… were working in 2016, according to a report released today by State Comptroller Thomas P. DiNapoli. But regional … diverse workforce is a key strength as we compete in today’s global economy," DiNapoli said. "Statewide, … were working in 2016 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008Partial Lump Sum Payment – Special 20- and 25-Year Plans
… the PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service … 5, 10 or 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the actuarial value of your retirement …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your … the time you retire. The available percentages are based on the number of years you have been eligible to retire. The …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: … To determine the extent of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-through