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The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 370a 371a and 375 The Age 55 Plan
https://www.osc.ny.gov/retirement/publications/1511/age-55-planRochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and … 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Assistant Superintendent of Personnel and Technology have private interest in a limited liability company (LLC) that provided report card … process of awarding contracts to their private business associates and evaluate the contract with the LLC’s principal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWyandanch Union Free School District – Budget Review (B23-7-1)
… School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue … ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on the Metropolitan Transportation Authority (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Adirondack Central School District – Financial Condition (2016M-184)
… 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer … operates five schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. … that a reasonable amount of unrestricted fund balance is retained. Take the necessary steps to ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mReal Estate Portfolio
… Regional Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … each authority to maintain adequate inventory controls for its property and report annually on all property held. It …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioReview of Trivision Tek Group, Inc.
… GDA X199 is a member initiative grant sponsored by former Senate majority leader John Sampson. Trivision was hired to … McCabe & Associates (CMA) under its contract with the New York State Department of Health (DOH). According to GDA X199, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … employee, $1,800 that he was not authorized to receive. We have referred our report to the proper authorities so that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … limit and made surplus fund balance appear less than it actually was. Adopted annual budgets which gave the … would have operating deficits totaling $6.4 million when it had operating surpluses totaling $7.3 million, or a swing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… clarification, or documentation from agencies during the voucher or expense report audit process. Agencies are required to … clarification, or documentation during the voucher or expense report audit process, Bureau auditors will contact a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsCity of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … funds. As a result, the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by … Board borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… July 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Village of Allegany – Vehicle Fuel (2012M-308)
… procedures for issuing, using and documenting fuel credit card purchases that include provisions to ensure that all …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … Background The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board of Education, which is composed of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … the unexpended surplus fund balance. If the Board believes it is necessary to accumulate money for a future planned …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119