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Administration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six … complied with CUNY policy, improvements were needed to protect taxpayer dollars and the integrity of CUNY’s … and we found instances where fellowships were granted to ineligible employees. We also found instances where …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined total revenues … audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll … period July 1, 2015 through March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Watervliet – Financial Condition (2017M-230)
… declining fund and cash balances in all three operating funds from fiscal years 2014 through 2016. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Challenging a Determination – State Police Plan
… Hearing Administration Bureau at [email protected] By mail: Hearing requests sent by regular mail will be considered filed on the date they are received by NYSLRS. Hearing requests sent by certified mail, return receipt requested, are considered filed on the …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … number of sick leave days allowable is 165. The additional credit is determined by dividing your total unused, unpaid sick leave days by 260. Check with your employer to see if they offer this benefit. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveSouth Huntington Union Free School District – Financial Condition (2016M-132)
… Suffolk County. The District, which operates three schools with approximately 6,000 students, is governed by an elected … the workers’ compensation reserve is funded in accordance with actuarial reports. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… the employee benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, … in Wayne County. The District, which operates two schools with approximately 790 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Chittenango Central School District – Financial Management (2016M-294)
… Onondaga County. The District, which operates four schools with approximately 1,920 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Return money improperly residing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBatavia City School District – Financial Condition (2016M-160)
… Genesee County. The District, which operates four schools with approximately 2,300 students, is governed by an elected … to other reserves established and maintained in compliance with statutory directives. Return cash improperly retained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Fonda-Fultonville Central School District – Payroll (2015M-118)
… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 … 31, 2015. Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, … Johnstown and the Town of Johnstown in Fulton County. The District, which operates three schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Beacon City School District -- Budget Review (B6-15-4)
… Chapter 308 of the Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount totaling … Beacon City School District Budget Review B6154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Western - Supervisor’s Records and Reports (2022M-184)
… oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184