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School District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of the … districts fully complied with PE requirements mandated by State Education Law and regulations. As a result, not all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings … Central School District Financial Condition Management and State Transportation Aid 2018M136 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… $7,250 (23 percent) were not properly approved, documented or necessary. Key Recommendations Revise the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeVillage of Northville – Joint Youth Activity Program (2016M-339)
… youth activity program (Program) has been established by the Village of Northville to operate youth development …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … calculations were not reviewed before payment. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanReceiving Your Benefit and Filing Your Option Election – Career Plan
Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionTravel Advisory No. 1
… employee expenses only when the form has been approved by the Comptroller’s office. For additional details see the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsReceiving Your Benefit and Filing Your Option Election – New Career Plan
… Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionContract Advisory No. 22
… Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively … Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemEarly Retirement – Article 14 Benefits
… Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65West Nyack Fire District – Claims Processing (2014M-259)
… of the Town of Clarkstown. The District is governed by an elected five-member Board of Fire Commissioners. … reviewed did not have documentation to support purchases made. Expense reports for travel advances did not match the … submitted. Reimbursements for personal cell phones were made without the required cell phone bills. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the … January 1, 2015 through July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town officials obtained …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key … financial and capital plans for any of the three operating funds, it used available fund balance and reserves, as …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… disclosure of his ownership interest in a business used by the Company. The Board has not adopted written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Orange Lake Fire District – Budgeting Practices (2015M-146)
… District reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. … accounts for reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … Recommendations Solicit competitive bids or use available State and county contracts for the purchase of gasoline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m