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Final Average Salary – Article 14 Benefits
… the last three years of employment. If the earnings in any year included in the FAS period exceed the average of the previous two years of earnings by more than 10 percent, the amount in excess of 10 percent is excluded from the computation. The …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryDepartment of Transportation Bulletin No. DOT-10
… Services Unit (Bargaining Unit 03) in the Department of Transportation Background Pursuant to Chapter 103 of the Laws of 2004 which implements payment of the Call-Out Response Payment. Effective Date(s) Payment will be made in a separate check dated June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenancePavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Town of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets are properly reported, as paid or enforced, in a timely manner. Assess the risk …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
… million. Key Findings The District’s year-end unrestricted fund balance has exceeded the statutory limit for the past … help ensure that these excess funds are properly used to benefit District residents. Key Recommendations Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and … operates four schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. … limit. District officials were unable to demonstrate why $4.2 million in fund balance should be restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and … Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates 17 … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the … planned operating deficits and appropriating fund balance to finance the planned deficits. The continued appropriation … balance will deplete it, and District officials will have to identify other revenue sources to fund future budgets. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Fire Prevention, Safety and Control
… was in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of vulnerable populations it serves. Background The … the Office has taken several steps to improve its fire safety practices, spurred on by recommendations from a grand …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… or unexpended surplus funds if anticipated funding falls short. Key Recommendations Closely monitor actual expenses to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… permissions to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … left District employment between 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationMontauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Manhasset Union Free School District – IT Asset Management (S9-22-15)
… assets were not properly accounted for. Specifically: Six assets (one laptop and five Chromebooks) with a combined … value of approximately $2,165 could not be located. Six assets (five interactive displays and one Chromebook) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Kings Park Central School District – IT Asset Management (S9-22-13)
… District inventory records are complete and include the details necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one printer (no cost recorded) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11