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Salamanca City School District – Financial Management and Payroll (2017M-138)
… Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. The District … budgeted appropriations and exceeded the statutory limit by $17 million (58 percentage points). The Board and District … be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and … of unleaded fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report … Other Related Audit/Report of Interest Department of Health: Improper Managed Care Payments for Certain Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followOrdinary Death Benefit – Article 14 Benefits
… benefit may be payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. … Article …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … you must retire directly from public employment or within a year after separating from service. The additional credit … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… benefit, you must retire directly from public employment or within a year after separating from service. The … (200 days for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this … service credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jVestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management … in Chenango County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Eldred Central School District – Budget Review (B4-15-3)
… estimate of $5,509,043. The budgeted $1,930,000 for health insurance is $164,625 greater than the District’s … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in … $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… schools with approximately 1,350 students, is governed by an elected seven-member Board of Education. Budgeted … when certifying payrolls. Three employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Village of Hempstead – Budget Review (B17-7-6)
… funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. … Albany County …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… population of approximately 5,900. The Village is governed by an elected five-member Board of Trustees. The general fund … Treasurer’s duties are not segregated and are not reviewed by the Board. The former Mayor's salary was increased without …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … The 2014 budget includes estimated revenues of $1.5 million in the general fund from the sale of Town property. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period … performed all of the key aspects of the Court’s accounting function with limited oversight. Deposits were not always … all moneys received in an official bank account within 72 hours of collection, as required by law. Submit monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198