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Town of New Hartford – Procurement (2017M-149)
… 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Sherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Fredonia Central School District - Financial Management (2018M-33)
… Key Findings The Board overestimated appropriations by more than $5.7 million over a three-year period (6.75 … budgeted appropriations, exceeding the statutory limit by more than $2.1 million, or 7 percentage points. Despite …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Lincklaen – Board Oversight (2017M-37)
… a population of approximately 400. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a comprehensive … the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not have the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of … a public employer before your work as a police officer or firefighter. Maximum Benefit For Tier 2, 5 and 6 members, …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bMore About This Retirement Plan – Police and Fire Plan
… the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits are provided by … contact us . © 2012, New York State and Local Police and Fire Retirement System ZO1512 (Rev. 7/12) …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planSUNY Bulletin No. SU-110
… SBU for unclassified employees. Same calculation as for SOU but must be done manually . SOU Standby OT Unclassified Standby that must be submitted … .01955 of the Standby rate times the number submitted as SOU . Questions Questions about Standby payment processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedPutnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Victor Central School District – Information Technology (2016M-117)
… address data backups. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school … overestimated appropriations by about 9 percent in its adopted budgets over the past three years. Unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Morrisville-Eaton Central School District – Online Banking (2017M-98)
… ensured online banking transactions were appropriate for the period July 1, 2015 through December 31, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $15.3 … online banking transactions or use a designated computer for online banking transactions. Not all employees involved …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Board did not receive adequate monthly financial reports or establish a sound budget process. The Board did not obtain …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management … Background The Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services is a governmental entity … CattaraugusAlleganyErieWyoming Board of Cooperative Educational Services Financial Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee … District’s financial condition to ensure that the general fund’s unrestricted fund balance was within the statutory … budgets with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an … Ripley Central School District Cost Savings and Budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… outlining how user access rights should be established or modified. District officials designated the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userDalton-Nunda Central School District – Separation Payments (2015M-142)
… and Grove in Allegany County and the Town of Genesee Falls in Wyoming County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142