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One-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

https://www.osc.ny.gov/retirement/publications/1511/one-year-fas

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … unexpended surplus funds beyond the statutory limit in each of the five years, 2009-10 through 2013-14. The District overestimated expenditures in its adopted budgets, experienced large operating surpluses …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… District’s reserves were funded by transfers of surplus funds at year-end rather than through appropriations in … that could reasonably be paid for using existing reserve funds. Include planned transfers to reserves as …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Monticello Central School District – Budgeting (2014M-97)

… and continues to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key … reserves, review all reserve balances and transfer excess funds to unrestricted fund balance or other reserves in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Mahopac Central School District – Financial Condition (2013M-302)

… Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of … year. Our audit determined the District is not currently in fiscal stress. District officials developed reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302

Watertown City School District – Financial Condition (2016M-85)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … levels and indicates when reserve balances will be used to finance related costs. … Watertown City School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85

West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… Deerfield in Oneida County. The District, which operates two schools with 679 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … hours. There is no established deadline when a request to earn comp time form should be submitted, and submitted forms have not always included sufficient detail to support the time earned. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The … year were $35.9 million. Key Findings Weaknesses exist in the cash collection procedures in the Recreation …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

Albion Central School District – Financial Management (2021M-200)

… 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-200

Commack 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 … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an extra benefit …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357

Canton Central School District – Financial Condition (2013M-287)

… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction in the District’s unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

2019 Annual Audit

… data fields (e.g., Social Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible …

https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit

Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)

… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying business records in the first …

https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Village of Liberty – Budget Review (B4-14-9)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …

https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9