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Horseheads Central School District – Financial Condition (2016M-138)
… is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Monticello Joint Fire District – Fiscal Operations (2017M-80)
… January 1, 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of … and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
North Syracuse Central School District Payroll Access and Certification 2016M178
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationElwood Union Free School District – Electronic Transfers (2014M-133)
… fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to … from the District were involved in the processing of any of the electronic transactions. The District did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Credit for Previous or Military Service – Career Plan
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You … working for a participating employer before you joined the Retirement System. Military Service You may be able to … earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceConclusion – Improving the Effectiveness of Your Claims Auditing Process
… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … any questions you have regarding the information contained in this guide or any special circumstances with which you may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … analysis. Ensure that year-end encumbrances relate to the fiscal year that they are recorded in and avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTrumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Sag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of the Treasurer’s financial records. Ensure that Board minutes contain adequate information that claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the … responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are financially unable to afford counsel, and …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384