Search
Credit for Previous or Military Service – Article 14 Benefits
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceTully Central School District – Financial Management (2016M-359)
… and underestimated revenues by approximately $900,000 from 2012-13 through 2014-15. Three District general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. Key Findings The Board … reserves were funded by transfers of surplus funds at year-end rather than through appropriations in budgets voted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial management for the … million. Key Findings The Board and District officials have not adopted realistic budgets or effectively managed … significant amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Monticello Central School District – Budgeting (2014M-97)
… fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Bethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… officials limited online banking access and permissions to Board-authorized users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online … banking users, six users were not authorized by the Board to conduct online banking but were inappropriately provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Determine whether Young Womens College Prep Charter School of Rochester School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialState Comptroller DiNapoli Statement on MTA 2023 Budget
… ridership to return to a fiscally sustainable path.” Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetLindenhurst Union Free School District – Credit Cards (2016M-179)
… address cash advances available with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Warsaw Central School District – Financial Management (2016M-278)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 million. Key Findings The … portions of fund balance toward the subsequent year’s budget that were not used due to a practice of …
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)
… The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and … operates four schools with approximately 1,350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … This report provides citizens with an overview of the financial condition of New …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to … trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andState Agencies Bulletin No. 297
… checks dated January 10, 2002. OSC Actions The CSEA Dues code (201) and Agency Shop code (212) will be increased based on … must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Oversight of Child Protective Services Outside New York City (Follow-Up)
… our initial report Oversight of Child Protective Services Outside NYC …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followPersonal Income Tax Refunds
… and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 31, 2014. Background The Department processes all New York State personal income tax returns. All returns that result in … questionable refunds valued at about $8.3 million based on data we obtained from select New York State and New York …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAssessment and Collection of Selected Fees and Penalties
… The Department assesses and collects a wide range of fees for various licenses/certificates issued and services … fees in a timely manner or comply with workplace safety rules. We reviewed the three Department fees with the highest … project fees. As a result, the health and safety of New York State residents may be at risk and potential revenue …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties