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State Agencies Bulletin No. 1113
… of $22,500 in 2012. However, employees cannot choose to have both the “Retirement Catch-Up” and the “50 and Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012Town of Deerpark – Budget Review (B17-6-17)
… State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … determine if the balances are necessary and reasonable. … Massapequa Union Free School District Budget Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMarathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in Cortland …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… not adopted structurally balanced budgets, having relied on nonrecurring revenues, debt and interfund transfers to … transfers are in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Collection of Lease and Permit Revenues (Follow-Up)
… balances we reviewed, the Department had not taken action on eight permits with a total amount outstanding of $417,000. Of the 61 permits we identified that could have been referred to the Office of the Attorney General, the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followCity of Mount Vernon – Payroll (2014M-347)
City of Mount Vernon Payroll 2014M347
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Long-Term Expected Contribution Rates – What Every Employer Should Know
What every employer should know about NYSLRS what it means to participate as an employer
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black Brook, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Oxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Annual Audit
… to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and … to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCazenovia Central School District – Financial Condition (2015M-327)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Niagara Falls City School District – Fuel Accountability (2015M-178)
… 31, 2015; ensure that future transportation contracts do not include provisions which allow contractors to use fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… written policies and procedures to ensure that the fuel supply is periodically measured and that adequate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… pdf] Audit Objective Determine whether Chateaugay Central School District (District) officials claimed State aid for nonresident homeless students. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidVillage of Madison - Collections (2023M-160)
… the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key … of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160