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Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer … which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93CUNY Bulletin No. CU-576
… Affected Employees Employees in bargaining units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background When the effective date of a hire is in the second … does not take union dues or agency shop fees because the check is confirmed before the effective date of hire. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesIndian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … and expenditure trends and the effect on fund balance. … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287One-Year FAS – Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasCanton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … over $820,000 for the sanitation fund. Key Findings Based on the results of our review, except for certain matters, we …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-92019 Annual Audit
… Purpose The objectives of our examination were to determine whether payments were appropriate and: (i) … from its Financial Management Information System to the Statewide Financial System in April 2018 and processed … Date of Birth, Claimant Address, and Payment Address) in a more accessible format and TPA subcontracts, as requested …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial … through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of … tax revenues in compliance with statute and determine what remedies are available to address prior taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… audits or approves claims for payment. Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining custody of the signature file … to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mAlbion Central School District – Financial Management (2021M-200)
… retirement contribution reserve fund. Could not explain how the Finance Committee participated in the budgeting … process or identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice of … findings and recommendations and indicated they planned to initiate corrective action. … Determine whether the Albion …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Machias – Supervisor’s Financial Duties (2021M-98)
… report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 … with OSC as required. Town officials generally agreed with our recommendations and indicated they are taking corrective …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… $124,428. The savings would have covered the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 to a local gas …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Commack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … million. Key Findings District officials did not adopt a procurement policy as required by GML. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Akron Central School District – Controls Over Compensatory Time (2014M-24)
… 20, 2013. Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in … policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time … during normal work hours. There is no established deadline when a request to earn comp time form should be submitted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
Sayville Union Free School District Financial Condition and Cellular Telephones 2015M86
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… the Village of Port Chester and part of the Village of Rye Brook, Westchester County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Mahopac Central School District – Financial Condition (2013M-302)
… energy costs. Additional cost savings were realized in pupil transportation costs due to declining enrollment and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302