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Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… The District did not enter into written agreements with all professional service providers. The Board has not … financial system user is assigned only one username and password and has not designated someone independent of … Key Recommendations Ensure that District personnel comply with the District’s procurement policy. Enter into written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Wallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Wellsville Central School District – Financial Management (2017M-159)
… 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville … and appropriations to avoid levying property taxes at a level greater than needed and that estimates in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… education program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … The Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services is a public organization created to provide shared … Erie 2ChautauquaCattaraugus Board of Cooperative Educational Services BOCES Adult Education Program and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… organization (CMO) for overall financial management and bookkeeping services. The School was established under SUNY authorization and provides education to approximately 670 students. The … each party’s responsibilities for certain costs and allows one party − the CMO − to train the Directors of Operations, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… There are two schools in operation within the District, with approximately 1,100 students and 210 employees. The … favor, the Board and administration may be faced with significant additional surplus funds. Key … Develop realistic budgets that are consistent with the District’s actual revenues and expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094School Districts’ Energy Performance Contracts (2015-MR-1)
… into by the five school districts for the period June 1, 2005 through November 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy … improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1East Moriches Union Free School District - Budget Review (B7-15-5)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable, except for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … of June 30, 2013. Key Recommendation Routinely analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… activities for the period October 1, 2012 through March 12, 2015. Background The Village of Fairport Industrial … and accounting records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Galen – Financial Management (2014M-341)
… Supervisor or engage the services of an independent public accountant or auditor to do so. In consultation with the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… of Absolute Return Strategies. “Anastasia’s talent and varied financial experience are perfectly suited to … to build on the gains we have made in recent years and look for innovative opportunities that offer attractive, … State and Local Retirement System on behalf of more than one million state and local government employees and retirees …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerState Agencies Bulletin No. 145
… period, the adjustment will automatically be calculated and displayed by the system. The adjustment will show in the … The Earnings Begin Bate will be the Contract Begin Date and the Earnings End Date will be the Contract End Date. If the employee was in more than one department during the contract period being adjusted, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentState Comptroller DiNapoli Releases School District Audits
… systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 338
… PS Query users who renamed queries in response to Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). Effective Date Immediately Overview Payroll Bulletin 328, issued July 1, 2002, outlined the procedures … will be available for agency use. OSC Actions According to Bulletin 328, OSC was to send a list of the renamed queries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeService Retirement Benefit – State Police Plan
… birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are required to … exceed 70 percent of your FAE. If you reach mandatory retirement age before completing 20 years of service, your … completing 20 years of service. Filing You must apply for retirement with the Office of the State Comptroller 15 – 90 …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of $1,000, as limited by Section 130 of the Civil Service Law. …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitWhat to Report – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-report