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Sweet Home Central School District – Financial Management (2016M-207)
… Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates … finances by ensuring that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Lansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Lansing Fire District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalState Agencies Bulletin No. 937
… agencies of the new earnings code CFR (CLEFR) to be used for the taxable fringe benefit CLEFR and how it will be … is subject to Federal, State, Local, Social Security and Medicare Taxes. “CFR” and the amount will appear on the … with the CLERF amount. Communication to Affected Employees A letter will be sent by the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background … Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $34 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andDivorce – Career Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1642/divorceOrdinary Death Benefit – New Career Plan
… attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … beneficiary if you have completed at least one year of service since last joining the Retirement System and your …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitDivorce – Article 14 Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, the Cash Refund Contributions …
https://www.osc.ny.gov/retirement/publications/1644/divorceOrdinary Death Benefit – Police and Fire Plan
… attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … beneficiary if you have completed at least one year of service since last joining the Retirement System and your …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitWyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period … through January 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and … comprises five elected members. The District operates one school building with 224 students and 51 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… before Judge Gregory P. Storie in St. Lawrence County Court. She is due back in court for sentencing on May 31 st and full restitution of $73,725 is anticipated. Since …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of East Hampton – Information Technology (2015M-187)
… if computerized data and assets were properly safeguarded for the period August 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $19.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, 2016. … Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. … Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Oakfield-Alabama Central School District – Budgeting (2016M-172)
… the same period. The District appropriates reserves as a funding source in annual budgets but does not use them, and the Board did not establish an appropriate funding level for the retirement contribution reserve. Key … that it clearly describes the Board’s intended use and funding levels of the reserves. … OakfieldAlabama Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172