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Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe … which operates five schools with approximately 4,300 students, is governed by an elected seven-member Board of … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… of Education. The operating budget for the 2014-15 fiscal year totaled approximately $22 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… The claims auditor did not verify vouchers or invoices against quotes, bids or contracts and did not require that … packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38East Moriches Union Free School District – Claims Processing (2016M-273)
… claims auditor did not properly identify and report all confirming purchase orders to the Board. The Treasurer did … Properly identify and report to the Board all instances of confirming purchase orders. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Central Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Brocton Central School District – Purchasing (2015M-305)
… The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … or retain quotes or bids. Key Recommendations Adopt a purchasing policy that addresses the procurement of … that fall under the bidding thresholds. Ensure that the purchasing agent receives and reviews appropriate purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… District, which operates two schools with approximately 120 students, is governed by an appointed five-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which operates 12 … KenmoreTown of Tonawanda Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $14 million. Key Findings The … revenues, expenditures and fund balance throughout the year and take corrective action, when necessary. Reconcile …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136North Bellmore Union Free School District – Financial Condition (2014M-47)
… of July 1, 2012 through June 30, 2013. Background The North Bellmore Union Free School District is located in the … North Bellmore Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… of July 1, 2010 through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools … New Rochelle City School District Financial Condition 2013M377 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… in Montgomery County. The District, which operates one cafeteria that services approximately 490 students and 100 … by meal sales. Key Recommendations Closely monitor cafeteria operational costs and, where possible, implement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Ellicottville – Procurement (2016M-426)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $1.9 million. … Village did not always competitively bid or obtain quotes for purchases as required in its procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Divorce – Special 20- and 25-Year Plans
… ends. This means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement … We will also need a certified copy of your divorce decree. NYSLRS offers an easy-to-complete, online DRO template . You …
https://www.osc.ny.gov/retirement/publications/1517/divorceEligibility, the Benefit and Filing – New Career Plan
… service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you … credit, your benefit will be 1/50th (2 percent) of your FAS for each year of service credit. With less than 20 years … the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingPartial Lump Sum Payment – Regional State Park Police Plan
… lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made when your … is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentDivorce – State University Police Plan
… name your ex-spouse as a beneficiary of any pre-retirement death benefit payable; You may be required to elect a retirement … should be divided. However, it does not allow for a distribution of your pension until you actually retire, die …
https://www.osc.ny.gov/retirement/publications/1823/divorcePartial Lump Sum Payment – En-Con Police Officers Plan
… with the standard retirement option you want for your continuing lifetime benefit. Lump Sum Payment Amounts If you …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-payment