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One-Year FAS – New Career Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasThousand Islands Central School District – Purchasing (2016M-283)
… three schools with approximately 980 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… that the Treasurer pre-approved these charges as required by the policy. The Head of School and other School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school … is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… - pdf] Audit Objective Determine whether Tuxedo Union Free School District (District) officials ensured employees’ … corrective action. … Determine whether Tuxedo Union Free School District District officials ensured employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15State Comptroller DiNapoli Statement on MTA 2023 Budget
… New York State Comptroller Thomas P. DiNapoli released the … budget update. It also shows the uncertainties that cloud larger budget gaps in the outyears, which my office has …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetVillage of Savona – Board Oversight (2015M-328)
… a population of approximately 830. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund … balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… General capital assets should be classified in the appropriate account code to indicate the type of fixed … Computer Software-Intangible 10-12 years Construction in Progress no depreciation Infrastructure 20-75 years A … 09/16/2023 … General capital assets should be classified in the appropriate account code to indicate the type of fixed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… System requires Business Unit staff to verify all payments made are valid. To help in this monitoring process, we … report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business … Document Preparation: This report lists all payments made by your Business Unit. It provides you with the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTrumansburg Central School District – Procurement (2022M-13)
… to develop written procurement procedures as required by the District’s purchasing policy. Competitively bid two …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Village of Fleischmanns – Water Fund (2013M-151)
… of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a … estimates for anticipated needs and that are based on historical spending. Establish a long-term capital plan …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Bethpage Public Library – Procurement (2019M-219)
… report - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) … have initiated corrective action. … Determine whether the Bethpage Public Library Library Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Village of Mount Morris – Treasurer’s Office (2013M-65)
… more than $3 million for the general, water and sewer funds. Key Findings The Board hired an accounting firm (Firm) …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … budget gaps in the water and sewer funds which are planned to be funded by rate increases that have not yet been … Approve the rate increases for water and sewer rents prior to adopting the budget. Update the budgeted sewer rents …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-92019 Annual Audit
… claims totaling nearly $732 million from its four special funds in 2019 - the Uninsured Employers Fund, the Special …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditHenrietta Fire District – Financial Condition (2021M-27)
… and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27