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Marcellus Central School District – Procurement (2016M-230)
… agent with requisitions and retained with the purchasing records … Marcellus Central School District Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Willsboro Central School District – Financial Condition (2015M-362)
… the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… all project change orders in accordance with New York State Department of Education requirements … Otselic Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately $28 million or 78 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74SUNY Bulletin No. SU-64
… codes. Affected Employees Employees who currently have one of the following deductions: 404 TIAA SRA (SUNY) 405 TIAA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-64-tax-deferred-annuity-tda-and-supplemental-retirementCost-of-Living Adjustment – Career Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous … a specific number of years); or Receiving a disability pension for five or more years. When you die, if you selected …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentWells Central School District – Financial Condition Management (2017M-70)
… Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $5.7 million. Key Findings The … increased to almost $854,000 or 15 percent of the ensuing year's budgeted appropriations, exceeding the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Shoreham-Wading River Central School District – Financial Management (2017M-75)
… students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 million. Key Findings The … fund balance was nearly 11 percent of the ensuing year’s appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 million. Key Findings … Unrestricted fund balance as a percentage of the next year’s appropriations exceeded the statutory limit by 4.2 to … in a transparent manner because the Board funded them at year-end with surplus funds. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the boards of the component districts. The 2015-16 fiscal year budget totaled approximately $92.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPutnam Central School District – Budgeting (2015M-243)
… by an elected five-member Board of Education, operates one school for 20 students from kindergarten through sixth …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mCity of Jamestown – Financial Condition (2016M-298)
… General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. Key Findings City …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Victor Central School District – Information Technology (2016M-117)
… County. The District, which operates five buildings on one campus with approximately 4,360 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… in Jefferson County. The District, which operates one school with approximately 450 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Somers Central School District – Fixed Assets (2016M-74)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Sharon Springs Central School District – Financial Condition (2016M-39)
… Root in Montgomery County. The District, which operates one school with approximately 300 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Starpoint Central School District – Financial Condition (2015M-266)
… fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266